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

  • For existing employees, use MyReports HR Data reports to confirm distributions for the Business Unit, and appointment information, including CBR Group. 
  • For employees not yet hired, use MyReports HR Data reports to look up the Group for an employee with a similar appointment.
  • For employees not yet hired and with no similar appointments to reference,

Finding the Rate

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

Employees with Full Benefits 
Employees with Limited, No Benefits, Summer Salary, and Students 
Postdoctoral Fellows 
UCSF Custom CBR Group (Jobcode required)

CBR GroupCampus Funding RateHealth Funding Rate
2024-252025-262024-252025-26
01 - Fclty Nt HSCP-Full Ben Acad Yr34.4%36.0%37.67%37.61%
02 - Faculty HSCP - Full Benefits34.4%36.0%37.67%37.61%
03 - Other Academics-Full Benefits42.0%43.1%37.67%37.61%
04 - Staff Exempt - Full Benefits42.0%43.1%37.67%37.61%
05 - Staff Non-Exempt-Full Benefits42.0%43.1%37.67%37.61%
06 - Students - Graduate/Undergrad3.4%3.0%37.67%37.61%
07 - Post Docs20.7%18.7%37.67%37.61%
08 - Faculty/Staff-Partial Ben Elig3.4%3.0%37.67%37.61%
09 - Faculty/Staff - No Ben Elig3.4%3.0%37.67%37.61%
10 - Campus Rate #1 - Full Benefits 25.6%26.1%25.6%25.6%
11 - Campus Rate #2 - Full Benefits 35.2%34.2%0%25.6%
14 - Fclt Nt HSCP-Full Ben Sumr Sal3.4%3.0%0%0%
15 - GSR Fellows and Trainees-Paid Direct0%0%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 11/07/2025