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<p class="MsoNormal">MEMORANDUM<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">TO: Campus Financial Staff <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">FROM: Stephanie Flores, Executive Director<o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.5in;text-indent:.5in">Financial Planning and Analysis<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">DATE: April 15, 2026<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">RE: Fiscal Year 2026-27 ALL APPROVED RATES
<b><o:p></o:p></b></p>
<p class="MsoNormal"><b><u>
<o:p></o:p></u></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><u>Composite Benefit Rates (CBR)<o:p></o:p></u></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The following <b>Composite Benefits Rates (CBR)</b> have been established for
<b>UCR effective July 1, 2026</b>:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:67.25pt;border-collapse:collapse">
<tbody>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">CBR Groups</span><o:p></o:p></b></p>
</td>
<td width="168" valign="top" style="width:1.75in;border:solid windowtext 1.0pt;border-left:none;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">CBR Rate</span><o:p></o:p></b></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Faculty/Police<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">39.4%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Faculty Summer<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">14.1%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Food-Custodian-Grounds<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">68.3%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">HSCP Faculty<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">33.1%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Students/No Benefit Eligibility /Partial Benefit Eligibility<o:p></o:p></p>
</td>
<td width="168" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">3.4%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Staff Exempt/ Other Academic<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">47.6%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Post Doc<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">19.1%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="216" valign="top" style="width:2.25in;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Staff Non-Exempt<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">58.9%<o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><b><u><o:p><span style="text-decoration:none"> </span></o:p></u></b></p>
<p class="MsoNormal">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).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">CBR rates are increasing due to rising costs of various benefit programs and the increase of the UC Employer Contribution to UCRP.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><u>UCRP Supplemental Interest Assessment - Estimated<o:p></o:p></u></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The following <b>estimated</b> assessment rate has been established by the Office of the President to cover UCRP Interest effective
<b>July 1, 2026</b>: An updated memo will be sent out if the rate is different than the estimated rate below.
<b><o:p></o:p></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:40.25pt;border-collapse:collapse">
<tbody>
<tr>
<td width="294" valign="top" style="width:220.5pt;border:solid windowtext 1.0pt;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">UCRP Interest</span><o:p></o:p></b></p>
</td>
<td width="168" valign="top" style="width:1.75in;border:solid windowtext 1.0pt;border-left:none;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">Assessment Rate</span><o:p></o:p></b></p>
</td>
</tr>
<tr>
<td width="294" valign="top" style="width:220.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">Interest Assessment as % of All Non-Federal Sources of Covered Compensation<o:p></o:p></p>
</td>
<td width="168" valign="top" style="width:1.75in;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">0.68%<o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Please note the principal (base) retirement cost is embedded in the existing Composite Benefit Rates.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><u>Vacation Accrual Rates<o:p></o:p></u></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The following <b>Vacation Leave Accrual</b> have been established for
<b>UCR effective July 1, 2026</b>:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:49.25pt;border-collapse:collapse">
<tbody>
<tr>
<td width="252" valign="top" style="width:189.0pt;border:solid windowtext 1.0pt;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">Vacation Leave Accrual</span></b><span style="color:black">
<b>Groups</b></span><b><o:p></o:p></b></p>
</td>
<td width="156" valign="top" style="width:117.0pt;border:solid windowtext 1.0pt;border-left:none;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">Assessment Rate</span><o:p></o:p></b></p>
</td>
</tr>
<tr>
<td width="252" valign="top" style="width:189.0pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">VLA Employee Group 2<o:p></o:p></p>
</td>
<td width="156" valign="top" style="width:117.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">8.20%<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="252" valign="top" style="width:189.0pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">VLA Employee Group 3<o:p></o:p></p>
</td>
<td width="156" valign="top" style="width:117.0pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">8.00%<o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><u>General Liability and Employment Practices<o:p></o:p></u></b></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The following <b>General Liability (GL)</b> and<b> Employment Practice (EP)</b> Insurance Programs have been established for both the
<b>General Campus (Location 5) and Location N effective July 1, 2026</b>:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="margin-left:49.25pt;border-collapse:collapse">
<tbody>
<tr>
<td width="258" valign="top" style="width:193.5pt;border:solid windowtext 1.0pt;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">General Liability & Employment Practice Insurance Programs</span><o:p></o:p></b></p>
</td>
<td width="150" valign="top" style="width:112.5pt;border:solid windowtext 1.0pt;border-left:none;background:#45B0E1;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal"><b><span style="color:black">Assessment Rate</span><o:p></o:p></b></p>
</td>
</tr>
<tr>
<td width="258" valign="top" style="width:193.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">GL Assessment<o:p></o:p></p>
</td>
<td width="150" valign="top" style="width:112.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">0.0110<o:p></o:p></p>
</td>
</tr>
<tr>
<td width="258" valign="top" style="width:193.5pt;border:solid windowtext 1.0pt;border-top:none;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">EP Assessment<o:p></o:p></p>
</td>
<td width="150" valign="top" style="width:112.5pt;border-top:none;border-left:none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;padding:0in 5.4pt 0in 5.4pt">
<p class="MsoNormal">0.0076<o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Please note that actual charges are calculated by applying the applicable assessment rate against Salaries and wages associated with eligible Earn codes. See this
<a href="https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf">
table</a> for details. <a href="https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf">
https://bfs.ucr.edu/sites/default/files/2020-05/earn_codes_list_expanded.pdf</a> <o:p>
</o:p></p>
<p class="MsoNormal"><b><o:p> </o:p></b></p>
<p class="MsoNormal">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.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If you have any questions, please contact <b><a href="mailto:budgetoffice@ucr.edu">budgetoffice@ucr.edu</a></b>.<o:p></o:p></p>
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