Indirect Cost Rates and Fringe Benefits Rates

Appendix C:
Facilities and Administration Rates (F&A) and Fringe Benefit Rates

Federal Sponsors

All federally funded proposals should be submitted with the below rates. All rates are based on MTDC. Note that the first $25,000 of each subcontract, per project period, is included in the Facilities & Administration cost base. (Amounts over $25,000 of each subcontract are excluded from the base.)

Commercial Sponsors

For commercially sponsored research, use the commercial rate applied to a Total Direct Cost base. For clinical trials, use the off-campus research rate if the space cost is supported by clinical billing. For animal or lab based studies, use the on-campus research rate.

Other Sponsors

For other sponsors, use the federal rate or the sponsor's maximum rate if stated in their policies. If the sponsor's rates are less than the federal rate, include space and administrative costs in the direct cost budget if allowed.

Federal Sponsored Research	07/01/10–06/30/11	07/01/11–06/30/15
On-Campus	61.5%	62.0%
Off-Campus	26.0%	26.0%

Commercial Sponsored Research	07/01/08–06/30/11	07/01/11–06/30/15
On-Campus	72.0%	72.0%
Off-Campus	34.0%	34.0%

Instruction	07/01/08–06/30/11	07/01/11–06/30/15
On-Campus	46.2%	50.0%
Off-Campus	26.0%	26.0%
	.	.
Other sponsored activities*	07/01/08-06/30/11	07/01/11–06/30/15
On-Campus	32.2%	36.0%
Off-Campus	18.8%	21.0%
* i.e., health services projects and community service programs

Fringe Benefits Rates: FY '11

	FY ‘11	FY '12
Regular Staff	33.00%	35.50%
Temporary, Limited, and Casual	8.00%	8.00%
Post Graduate Fellows	8.00%	8.00%
SOM dental/disability/life insurance:	2.50%	2.50%

Please use the following estimated fringe benefits rates for grant and contract budget submissions:

FY 2013 - 35.50%
FY 2014 - 35.50%

The above listed estimated fringe benefit rates, provided by the Controller's office, should be used for future year budgeting until the actual rates have been approved in a revised federal rate agreement. The FY '10 and subsequent rates will be revised again next November which may alter the rates. The rates also take into account any variance from the current year.

The date of our latest Negotiation Agreement is May 22, 2012. A copy of the agreement letter is posted on Controller’s office website at http://www.controller.jhu.edu/depts/cost/index.html

The indirect cost and fringe benefit rates listed above will continue until a new rate agreement is issued by HHS.

For postdoctoral fellows, medical insurance rates are charged under "Other costs". A copy of the FY 2012 medical insurance rates is posted on this link (FY 2014 Student Health Program Rates). The School of Medicine also requires dental, disability and life insurance be budgeted under "Other Costs" calculated at 2.5% of requested salary/stipend for FY 2012. A University Health Services Fee of $37.50/month must also be budgeted under "Other Costs". The University Health Services Fee pays for the students' use of health services at the University for routine care. All of the fees listed under "Other Costs" should be prorated to the percentage of the fellow's compensation provided by an individual grant. The fringe rate includes the costs of FICA, unemployment insurance, and workman's compensation.

For graduate students in the School of Medicine, medical insurance at $256/month, dental insurance at $12/month, and the University health Services Fee of $37.50/month must be budgeted under "Other Costs". These costs must be applied to all sponsors when sponsors allow for such costs, otherwise these costs may be paid by non-sponsored accounts. All of the fees listed under "Other Costs" should be prorated to the percentage of the student's compensation provided by an individual grant. The School of Medicine does not pay fringe for graduate students.

For undergraduate students, if they are students at the Johns Hopkins University, the School of Medicine is not required to pay fringe or insurance. If they are students at another University, they would receive the same fringe benefits as a Casual Employee, but no additional insurance.

FY 2011 Annual UHS Health Fee: $450.00

updated 4/19/13

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