Calculating Fringe Benefits & Payroll Deductions

Fringe benefits for faculty, staff, and students working on your sponsored project are allowable as direct costs in proportion to the salaries charged to the grant.

Generally, sponsors will allow you to list a single, flat percentage for fringe benefits. Here are the current rates:

  • 33.05% for 9-month faculty
  • 46% for 12-month Staff and EPA Administrative (Employees Exempt from the State Personnel Act) personnel
  • 9.20% for students
  • 23.57% for non-student temps
  • Note: Depending on the level of enrollment (minimum of 6 credit hours) a student may not be exempt from FICA & Disability tax. Additionally, student workers are subject to income tax reporting and taxation. 
  • Inflate the fringe rates by 0.5% for each subsequent year for all personnel on multi-year projects.
  • Always check this page for the current fringe benefits rates for Appalachian personnel, as they change over time (and not necessarily on a regular schedule).

If a detailed a breakdown of what is included in fringe benefits is needed please work with your sponsored program contact or grant manager.