UCSF Health: UCSF Health will use a single rate model.


Campus: The UCSF campus will use a CBR model that organizes employees into six categories, as shown below.

  • Campus rates for 2019-20 and 2020-21 were submitted for approval to the U.S. Department of Health and Human Services, Cost Allocation Services (CAS).  2021-22 through 2023-24 are based on 2020-21 proposed rates submitted to CAS.  Please see the Office of Sponsored Research website for the federally approved CBR rate agreement dated June 29, 2020.
  • Contract and grant proposals should use the UCPath rates shown below, effective October 15, 2019.  Please note that the Faculty Family-Friendly Childbearing/Childrearing benefit is assessed separately and for proposal budgeting purposes, the 1.25% benefit rate is added to the CBR for the faculty CBR groups to calculate total fringe benefits. The Office of Sponsored Research (OSR) has released new guidance on the application of CBRs to all proposal budgets.  Please direct proposal preparation questions to your Research Services Coordinator.
  • UPlan & PLUS rates are shown below are adjusted to reflect vacation time, which will not be assessed for benefits in UCPath. Departments should use these rates for employee planning in order to avoid over-budgeting benefit costs. For HCOMP-eligible employees, the 1.25% Faculty Childbearing/Childrearing assessment will automatically be added to the corresponding planning rates below.

Composite Benefit Rates (CBRs)



UCPath Rates*

(use for sponsored project proposals)

UPlan & PLUS Rates
 CBR Group 2019-20 2020-21 2023-24 2019-20 2020-21 2023-24

34.4% 33.2%    

24.7% 24.8% 23.5% 23.6%

34.7% 35.0% 33.0% 33.3%

36.2% 36.3% 34.4% 34.5%

45.3% 45.8% 43.0% 43.5%

20.4% 21.0% 20.4% 21.0%

5.2% 5.2% 5.2% 5.2%

*Federally Approved

Benefit Component by CBR Group Lookup