Office of Sponsored Programs

Employee Benefit Rates:


Fiscal Year 2011
(July 1, 2010 through
June 30, 2011) PROVISIONAL
Fiscal Year 2010
(July 1, 2009 through
June 30, 2010)
Fiscal Year 2009
(July 1, 2008 through
June 30, 2009)
Fiscal Year 2008
(July 1, 2007 through
June 30, 2008)
Fiscal Year 2007
(July 1, 2006 through
June 30, 2007)
Fiscal Year 2006
(July 1, 2005 through
June 30, 2006)
Fiscal Year 2005
(July 1, 2004 through
June 30, 2005)
Fiscal Year 2004
(July 1, 2003 through
June 30, 2004)
Fiscal Year 2003
(July 1, 2002 through
June 30, 2003)
Fiscal Year 2002
(July 1, 2001 through
June 30, 2002)
Fiscal Year 2001
(July 1, 2000 through
June 30, 2001)
Fiscal Year 2000
(July 1, 1999 through
June 30, 2000)
Fiscal Year 1999
(July 1, 1998 through
June 30, 1999)
 
                           
Research On-Campus FTE 50% or more
24.0%
22.0%
21.0%
24.0%
27.0%
27.0%
25.0%
23.0%
18.0%
18.0%
21.0%
24.7%
26.7%
Research Off-Campus FTE 50% or more
22.0%
20.0%
16.0%
21.0%
23.5%
24.0%
23.0%
21.0%
16.0%*
17.0%*
20.0%*
23.4%
25.3%
Research, On and Off Campus, Less than 50% FTE
8.0%
8.0%
8.0%
8.0%

On-27.0%

Off-23.5%

               
On-Campus (general, funds) FTE 50% or more
24.0%
22.0%
21.0%
24.0%
27.0%
27.0%
25.0%
23.0%
18.0%
18.0%
21.0%
24.7%
26.7%
Off-Campus (general, funds) FTE 50% or more
22.0%
20.0%
16.0%
21.0%
23.5%
24.0%
23.0%
21.0%
16.0%
17.0%
21.0%
24.7%
26.7%
On and Off Campus (general funds) Less than 50% FTE
8.0%
8.0%
8.0%
8.0%

On-27.0%

Off-23.5%

               
Non-Registered Student (including UROPS)
8.0%
8.0%
8.0%
                   
Research Vacation Accrual On
8.5%
8.5%
9.5%
9.5%
9.5%
9.5%
7.5%
7.5%
9.5%
9.5%
10.0%
11.0%
11.0%
Research Vacation Accrual Off
10.50%
10.50%
12.00%
11.00%
11.00%
11.5%
7.0%
7.0%
9.0%
9.0%
9.0%
10.0%
10.0%

* The rate differed in FY 2001 between off campus general and off-campus research. Effective July 2001, there is a single rate (17%) for all off campus activities (general, funds, and research).

Currently those groups include the following:

Research Vacation Accruals apply to the following cost elements: 400350-400395, 400450-400601, 490100-490101, 600100-600101. This includes:
Hourly personnel (legacy system object codes 250-251)
Project support staff (legacy systems object codes 318-319)
Sponsored research staff (legacy system object codes 230-231)
Senior research scientists, senior research engineers, and senior research associates (legacy system object code 214)
Postdoctoral associates (legacy system object code 214)


Please call your Office of Sponsored Programs representative for current information on rates projected for future fiscal years.



Please send comments/questions to osp-www@mit.edu

Last Updated: 5/16/07


MIT | Office of Sponsored Programs