FRINGE RATES

Extramural Funds (144  & 133): Listed below are the fringe benefit rates to be used by the University of Wisconsin Oshkosh in charging extramural funds for the employer’s contribution to fringe benefits during fiscal year 2025-2026

These rates include the employer’s contribution to retirement, health insurance, FICA and Medicare FICA, unemployment compensation, workers’ compensation, income continuation insurance and life insurance, and an amount for lump-sum payouts of vacation and sabbatical time accrued. These rates are effective July 1, 2025 for all existing and new grants/proposals. Multiple year proposals should include an estimated increase for future fringe benefit costs.

Extramural Fringe Benefits FY 26
Faculty/Academic Staff 44.1%
University Staff 51.3%
Limited Term Employee 10.5%
Grad Student (PA & RA) 33.3%
Research Associate/Interns 26.0%
Postdoc Fellows 8.0%
Ad Hoc Specialists/Und. Assts 17.4%
Students 1.9%

NEW! Composite Fringe Rates (used for other funds  e.g. 113, 116, 150):

Listed below are the composite fringe benefit rates to be used by the University of Wisconsin System institutions in charging for the employer’s contribution to fringe benefits during fiscal year 2025-2026. These are the rates that correspond to the Composite Fringe Benefit Rate charged in Workday.

Effective July 1, 2025, these rates include the employer’s contribution to retirement, health insurance, FICA and Medicare FICA, unemployment compensation, workers’ compensation, income continuation insurance and life insurance.

Composite Fringe Benefits FY 26
Faculty/Academic Staff 42.7%
University Staff 50.4%
Limited Term Employee 10.5%
Grad Student (PA & RA) 33.3%
Research Associate/Interns 26.0%
Postdoc Fellows 8.0%
Ad Hoc Specialists/Und. Assts 17.4%
Students 1.9%

For fringe rates from previous fiscal years, visit: https://www.wisconsin.edu/financial-administration/grant-accounting/fringe-benefit-rates-for-extramural-support-funds/

F&A (Indirect Cost) Rates:

On-Campus:  35% of Modified Total Direct Costs (MTDC); Off-Campus:  16% MTDC (>50% of UWO project activities must occur off-campus)