[Msoadm] Fiscal Year 2025-26 ALL APPROVED RATES

[Candice P Gomez]

MEMORANDUM

TO:                  Campus Financial Staff

FROM:            Stephanie Flores, Executive Director
                        Financial Planning and Analysis

DATE:            June 10, 2025

RE:                 Fiscal Year 2025-26 ALL APPROVED RATES


Composite Benefit Rates (CBR)

The UC system utilizes Composite Benefits Rates (CBR) to simplify employer-paid benefit charges by pooling costs rather than units being charged by individual employee for each benefit cost. The CBR is a percentage of an employee's salary according to Employee Groups based on benefit eligibility, employee class, exempt/non-exempt status, and job code.

The following Composite Benefits Rates (CBR) have been established for UCR effective July 1, 2025:

CBR Groups
CBR Rate
Faculty/Police
37.5%
Faculty Summer
10.2%
Food-Custodian-Grounds
62.7%
HSCP Faculty
31.7%
Students/No Benefit Eligibility /Partial Benefit Eligibility
2.4%
Staff Exempt/ Other Academic
45.4%
Post Doc
19.3%
Staff Non-Exempt
53.7%

CBR rates are increasing due to rising costs of various benefit programs, particularly health care costs. However, to mitigate the impacts to campus departments from federal changes and the state budget cuts, the regents approved to defer both the scheduled 0.50% increase of the UC Employer Contribution to UCRP and the STIP transfer to UCRP by one year, thereby holding the retirement costs to prior year levels and minimizing the CBR increase as much as possible.

Please also note that certain costs are not included in the CBR and will be assessed separately: Accrued Vacation Leave; UCRP Supplemental Interest Assessment; General, Automobile, Employment Liability (GAEL) insurance; Tuition Remissions; and Graduate Student Health Insurance (GSHIP).

UCRP Supplemental Interest Assessment

The following assessment rate has been established by the Office of the President to cover UCRP Interest effective July 1, 2025:

UCRP Interest
Assessment Rate
Interest Assessment as % of All Non-Federal Sources of Covered Compensation
0.65%

Please note the principal (base) retirement cost is embedded in the existing Composite Benefit Rates.

Vacation Accrual Rates

The following Vacation Leave Accrual have been established for UCR effective July 1, 2025:

Vacation Leave Accrual Groups
Assessment Rate
VLA Employee Group 2
7.50%
VLA Employee Group 3
7.70%

Charges will continue to be based on an assessment against actual payroll activity and will be reflected in account number 516840 for VLA Employee Group 2 and 506840 for VLA Employee Group 3 in the same Activity-Fund-Function combination in which payroll activity occurred.

General Liability and Employment Practices

The following General Liability (GL) and Employment Practice (EP) Insurance Programs have been established for both the General Campus (Location 5) and Location N effective July 1, 2025:

General Liability & Employment Practice Insurance Programs
Assessment Rate
GL Assessment
0.0121
EP Assessment
0.0074

Charges will continue to be based upon an assessment against actual payroll activity and will be reflected in account number 755210 for General Liability and 755200 for Employment Practices in the same Activity-Fund-Function combination in which payroll activity occurred.  These charges may not be moved to a different Activity-Fund-Function.

Please note that actual charges are calculated by applying the applicable assessment rate against Salaries and wages associated with eligible Earn codes. See this table<https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf> for details. https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf

Assessments related to Federal Government, State Government, Local Government, and Private Contracts and Grants will continue to be paid off-the-top of the F&A incentive allocation.

If you have any questions, please contact budgetoffice at ucr.edu<mailto:budgetoffice at ucr.edu>.
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