[Msoadm] Fiscal Year 2026-27 ALL APPROVED RATES

[Candice P Gomez]

MEMORANDUM

TO:                        Campus Financial Staff

FROM:                Stephanie Flores, Executive Director
Financial Planning and Analysis

DATE:                  April 15, 2026

RE:                        Fiscal Year 2026-27 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, 2026:

CBR Groups
CBR Rate
Faculty/Police
39.4%
Faculty Summer
14.1%
Food-Custodian-Grounds
68.3%
HSCP Faculty
33.1%
Students/No Benefit Eligibility /Partial Benefit Eligibility
3.4%
Staff Exempt/ Other Academic
47.6%
Post Doc
19.1%
Staff Non-Exempt
58.9%

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).

CBR rates are increasing due to rising costs of various benefit programs and the increase of the UC Employer Contribution to UCRP.

UCRP Supplemental Interest Assessment - Estimated

The following estimated assessment rate has been established by the Office of the President to cover UCRP Interest effective July 1, 2026: An updated memo will be sent out if the rate is different than the estimated rate below.

UCRP Interest
Assessment Rate
Interest Assessment as % of All Non-Federal Sources of Covered Compensation
0.68%

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, 2026:

Vacation Leave Accrual Groups
Assessment Rate
VLA Employee Group 2
8.20%
VLA Employee Group 3
8.00%

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, 2026:

General Liability & Employment Practice Insurance Programs
Assessment Rate
GL Assessment
0.0110
EP Assessment
0.0076

Please note that the total insurance cost to the campus increased from $12.1M to $14.7M with the largest increase being to Employment Practices insurance at $1.4M. However, due to projected cash balances in the liability account for FY26, we were able to decrease the rate slightly.

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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