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 
|
|
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% | 36.73% | ||
|
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.
Contracts & Grants
UPlan & PLUS
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  |
|---|---|
|
Retirement:
Payroll Taxes and Assessments:
Health & Welfare:
|
|
Updated on 04/18/2024
