Columbia University provides a full array of employer paid benefits to its faculty and support staff that is either fully or partially funded by the University such as benefit plan related expenses (pension, medical, etc.) and tax related expenses (matching FICA/Medicare tax contributions).

To fund these programs, the University charges each department a Fringe Benefits rate that is assigned and communicated annually before the start of the new fiscal year. 

For the 2009-2010 fiscal year, the fringe rates are as follows:

Fringe for Government Grants and Contracts – 28.5%
Fringe for Other University Accounts (including Non-Government Grants and Contracts) – 31.7%
Fringe for Full Time and Half Time Students – 0%
Fringe for Part Time and Summer Session students charged to Government Grants and Contracts – 8.15% 

Fringe for Part time and Summer Session student salaries NOT charged to Govt Grants and Contracts - 9.07%

Read More about Government Grants and Contracts Fringe and F&A Rates

How Fringe is Calculated

The fringe rate is tied to the payroll sub-code. The Labor Distribution System (LDS) will determine if the compensation being paid through the payroll system is eligible for fringe expense. For the most part, LDS will match the earnings code from payroll to the corresponding labor profile (account/sub-code) established via WebSAF or paper SAF. There is additional logic in LDS that may change the sub-code for payments submitted via the FFE time entry module to casual employees or students based upon employee status fields in HR/Payroll. 

 
Fringe Types 

High Fringe – is the full fringe rate, either 28.5% or 31.7%

Student Fringe – either 0% or 8.15% or 9.07% depending upon enrollment, funding and/or academic period 

No Fringe – reserved for certain job descriptions and payments such as GRA, Teaching/Research Fellow/Assistant, etc.  

Fringe Sub-Codes 

Fringe expense will be charged to sub-codes 1800 – 1990.      View payroll sub-code list