Payroll Benefits Rate

Payroll benefits are calculated on all regular employees of the University, including postdoctoral research associates and intermittent employees. Benefits are not calculated on graduate assistants or student workers. The payroll benefits rate is never negotiable.

Intermittent employees who are not in a state retirement system are charged a payroll benefits rate of 8.2%.

The payroll benefits rate is based on the average actual payments UNO makes for an employee's retirement, insurance, Medicare, FICA, and other federally allowed expenses. The rate is calculated by Finance and Administration.

Payroll benefits are assessed on all payroll costs for full-time/salary and part-time/wage employees of UNO, including additional compensation for salaried employees. Payroll benefits are not assessed on wage employees' overtime.

All proposals must include a 46.4% payroll benefits rate every year for multi-year projects extending beyond the below dates. A breakdown of these projected rates can be found in the table below and are included in the budget templates.