Institutional Rates

Facilities and Administrative (F&A) or Indirect Cost Rate Information

*The off-campus rate may be used when 51% of the activities of a project will be conducted in facilities not owned or leased by the Center. For questions, please contact your OSR specialist.

BASE: Modified total direct costs (MTDC), consisting of all salaries and wages, fringe benefits, materials and supplies, services, travel and subgrants and subcontracts up to $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract).

Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care and tuition remission, long term rental costs of off-site facilities, and fellowships as well as the portion of each subgrant and subcontract in excess of $25,000. (Equipment is defined as an item costing $5,000 or greater.

Fringe Benefit Rates Revised 03.05.12

All budgets submitted with sponsored research proposals should include funds for fringe benefits. The following percentage rates should be applied to the amount requested for salaries, wages and stipends.

Please use the rate chart below for all new applications. If you have any questions about the rates themselves, please contact Dick Pouley, Budgets and Reimbursements Director (206-667-2968).

For project periods that extend beyond June 2016, please use the last published rates to calculate fringe benefits for future years in your proposal.

*The Non-Scientific Salaried Vacation Rate should be added to the Salaried Employees Benefit Rate when it is anticipated that the personnel being budgeted for will not take the vacation that is accrued. The decision to budget vacation for non-scientific salaried employees is left to the discretion of the program. Please contact your OSR specialist for additional assistance.

Fringe benefits include:

• Social Security Tax (FICA)
• Retirement Benefits
• Disability Insurance
• Life Insurance
• Medical and Dental Insurance
• Washington State Disability and Unemployment Insurance