Composite Benefit Rates at UCLA

UCLA is transitioning to Composite Benefit Rate assessment for employer paid benefits when UC Path goes live during FY17-18. UCLA will join a long list of large research universities that utilize the CBR methodology for charging benefits to funds. Based on employee groupings, employer paid benefits will be pooled and charged at a rate rather than the multiple benefit charges assessed today. The CBR will include retirement benefits, taxes, and health and welfare benefits, and will be charged in a consistent method as a % to all components of pay except for certain bonuses, incentives and Z payments.

Below are the 9 UCLA Employee Groups and the corresponding Composite Benefit Rate. Please use these rates to budget contract and grant award proposals for FY17-18.

Composite Benefit Employee Group

Composite Benefit Rate

Faculty Summer

5.1%

HCOMP Senior Faculty

25.8%

Faculty

32.1%

Other Academics

43.4%

Post Docs

32.1%

Staff Exempt

43.4%

Staff Non-Exempt

51.9%

Food-Custodian-Grounds

69.0%

Employees & Students with Limited Benefits

5.1%

CBR information and detailed calculation tools are available at: https://www.finance.ucla.edu/composite-benefit-rate-assessment. Please visit the “How do I map employees to a benefit rate?” section for mapping instructions and title code information.

Mitigation Plan for Sponsored Awards
A mitigation plan to offset increased costs due to CBR implementation to existing sponsored awards is being drafted. A committee will review and approve the mitigation. Detail on the mitigation plan will be presented at a later date.

If you have any questions related to CBRs, please contact David Beckstrom at dbeckstrom@finance.ucla.edu or at 310-983-3095.

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Related Information

Calculation Tools

Payroll