Composite Benefit Rates (CBRs)

UCSF assesses departments and funds for employer expenses associated with most benefits based on a fixed percentage of an employee’s salary, known as a Composite Benefit Rate (CBR) instead of actual individual benefit costs for each employee.

The composite benefit rate equals the total cost of benefit for the group divided by the total salaries of the group. The rates applied in CBRs are an average of all eligible benefits applicable to a benefit group. Employees are assigned to a benefit group based on employee class, benefits eligibility, and in a few instances, job code.

Groups & Rates

Benefit Component by CBR Group Lookup  external link icon

 

UCPath Rates*

(use for sponsored project proposals)

UPlan & PLUS Rates
 CBR Group 2023-24 2024-25  2027-28 2023-24 2024-25  2027-28

36.73% 37.67%    

25.1% 25.6%    

25.1% 25.6% 23.8% 24.3%

32.3% 34.4% 30.7% 32.7%

32.7% 35.2% 31.1% 33.4%

40.6% 42.0% 38.6% 39.9%

18.9% 20.7% 18.9% 20.7%

3.7% 3.4% 3.7% 3.4%

*For federally approved CBR rate agreements, see the Office of Sponsored Research website

CBRs will be applied to all salary types except:

  • By agreement, clinical or physician pay (Z component)
  • Housing, auto and uniform allowances
  • Incentive performance awards
  • Hiring and relocation pay
  • Termination and severance pay

Most benefits will be included in CBRs, but several benefits will continue to be assessed separately

Benefits assessed under CBRs Benefits assessed separately  external link icon

Retirement:

  • UCRP Employer Contribution

Payroll Taxes and Assessments:

  • OASDI (Social Security)
  • Medicare
  • Workers Compensation
  • Unemployment Insurance
  • UCDI Insurance
  • PSBP Disability
  • PSBP Workers Compensation

Health & Welfare:

  • Health Insurance Contribution
  • Retiree Health (OPEB)
  • Dental Insurance
  • Vision Insurance
  • Benefits Administration
  • Employee Support Program
  • Core Medical Insurance
  • Life Insurance
  • Senior Management Supplement
  • PSBP Broker Fee
  • PSBP Life Insurance
  • Core Life Insurance
  • Pay for Family Care and Bonding (PFCB)
  • Vacation Leave Assessment (VLA)
  • Faculty Childbearing and Childrearing Assessment (UCSF only)
  • UCRP STIP Loan Repayment Component
  • General, Auto, and Employment Liability (GAEL)
  • Graduate Student Tuition and Fee Remissions
  • HSC Life and Disability Insurance (SOM only)
  • Residents/Fellows Health Insurance
  • All benefits processed outside of payroll

Updated on 05/29/2024