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), eliminating the need to calculate individual benefit costs.
Groups & Rates
CBR Group is assigned on the employee's primary appointment codes:
- Employee Class
: An employee categorization field used to identify the appointment type (i.e. faculty, staff, post docs, etc.) - Benefits Eligibility : On the employee's primary job, this code is used to categorize the benefit eligibility for Health & Welfare.
- Jobcode: Used only for HSCP Faculty, GSRs, and MSPs on UCSF Custom Groups.
Employee Class
| Employee Class | Description | Class Indicator |
|---|---|---|
| 3 | Academic: Recall | Academic |
| 9 | Academic: Faculty | |
| 10 | Academic: Non-Faculty | |
| 11 | Academic: Academic Student | |
| 14* | Academic: Contingent Workers | |
| 20 | Academic: Conversion | |
| 21 | Academic: Emeriti | |
| 22 | Academic: Deans/Faculty Admin | |
| 23 | Academic: Post Docs | |
| 24 | Academic: Medical Residents | |
| 1 | Staff: Contract | Staff |
| 2 | Staff: Career | |
| 4 | Staff: Limited | |
| 5 | Student: Casual/Restricted | |
| 6 | Staff: Per Diem | |
| 7 | Staff: Partial Year Career | |
| 8 | Staff: Floater | |
| 13* | Staff: Contingent Workers | |
| 15 | Staff: Rehired Retiree |
* Not Applicable
To find an employee's CBR Group:
- Use MyReports HR Data reports to confirm employee distributions for the business unit, and appointment information including CBR Group. To project rates for employees not yet hired, you can lookup similar current employees' CBR.
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 Group | Campus Funding Rate | Health Funding Rate | ||
|---|---|---|---|---|
| 2024-25 | 2025-26 | 2024-25 | 2025-26 | |
| 01 - Fclty Nt HSCP-Full Ben Acad Yr | 34.4% | 36.0% | 37.67% | 37.61% |
| 02 - Faculty HSCP - Full Benefits | 34.4% | 36.0% | 37.67% | 37.61% |
| 03 - Other Academics-Full Benefits | 42.0% | 43.1% | 37.67% | 37.61% |
| 04 - Staff Exempt - Full Benefits | 42.0% | 43.1% | 37.67% | 37.61% |
| 05 - Staff Non-Exempt-Full Benefits | 42.0% | 43.1% | 37.67% | 37.61% |
| 06 - Students - Graduate/Undergrad | 3.4% | 3.0% | 37.67% | 37.61% |
| 07 - Post Docs | 20.7% | 18.7% | 37.67% | 37.61% |
| 08 - Faculty/Staff-Partial Ben Elig | 3.4% | 3.0% | 37.67% | 37.61% |
| 09 - Faculty/Staff - No Ben Elig | 3.4% | 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 Sal | 3.4% | 3.0% | 0% | 0% |
| 15 - GSR Fellows and Trainees-Paid Direct | 0% | 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
Benefits assessed separately 
- 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