Composite Benefit Rates (CBRs)

UCSF assesses departments for employer expenses associated with most benefits based on a fixed percentage of an employee’s salary, known as a Composite Benefit Rate (CBR).

Groups & Rates

CBR Group is determined by an employee's primary appointment codes:

  • Empl Class: See table external link icon for appointment type.
  • Elig Config1 (Health & Welfare) external link icon: Benefit eligibility for Health & Welfare.
  • Optional: Certain HSCP Faculty, GSRs, and MSPs on UCSF Custom Groups used Jobcode.

Finding the Group

Finding the Rate

Campus Funding Rates

   Planning
CBR GroupUCSF CBR Group2025-262026-272026-27
01 - Fclty Nt HSCP-Full Ben Acad Yr 
02 - Faculty HSCP - Full Benefits
Faculty Non-tenured Ladder Rank and Adjunct36.0%38.8%36.9%
03 - Other Academics-Full Benefits 
04 - Staff Exempt - Full Benefits 
05 - Staff Non-Exempt-Full Benefits
Academic and Staff General43.1%45.2%42.9%
06 - Students - Graduate/Undergrad 
08 - Faculty/Staff-Partial Ben Elig 
09 - Faculty/Staff - No Ben Elig 
14 - Fclt Nt HSCP-Full Ben Sumr Sal
Partial Benefit and Students3.0%3.5%3.5%
07 - Post Docs Postdoctoral Fellows18.7%19.9%19.9%
10 - Campus Rate #1 - Full BenefitsFaculty Tenured Ladder Rank, In Residence and Clinical26.1%29.7%28.2%
11 - Campus Rate #2 - Full BenefitsManagement and Professional34.2%35.2%33.4%
15 - GSR Fellows and TraineesGraduate Student Researchers - Paid Direct0%0%0%

Health Funding Rates

CBR Group2025-262026-27
01 - Fclty Nt HSCP-Full Ben Acad Yr 
02 - Faculty HSCP - Full Benefits 
03 - Other Academics-Full Benefits 
04 - Staff Exempt - Full Benefits 
05 - Staff Non-Exempt-Full Benefits 
06 - Students - Graduate/Undergrad 
07 - Post Docs 
08 - Faculty/Staff-Partial Ben Elig 
09 - Faculty/Staff - No Ben Elig
37.61%37.61%
10 - Campus Rate #1 - Full Benefits 25.6%25.6%
11 - Campus Rate #2 - Full Benefits25.6%25.6%
14 - Fclt Nt HSCP-Full Ben Sumr Sal 
15 - GSR Fellows and Trainees-Paid Direct
0%0%

How CBR is Charged

CBRs are charged based on an Earning Code (ERNCD), a code used to categorize payroll expenditures. A specific attribute for each ERNCD, UC_CBR, determines whether the CBR is charged.  

Use the CBR and VLA by ERN Code Lookup tool in the sidebar to check if an ERNCD is charged a CBR.

Most Salary Types are Charged CBRs, Except:

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

Benefits Included and Excluded from CBRs

Benefits assessed under CBRs


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)
  • Faculty Childbearing and Childrearing Assessment 

Benefits assessed separately external link icon


  • Vacation Leave Assessment (VLA)
  • 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 01/29/2026