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Indirect Cost Rates and Fringe Benefits Rates
Facilities and Administration Rates (F&A) and Fringe Benefit Rates
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.)
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.
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
|Commercial Sponsored Research ||7/01/11-6/30/15|
Other sponsored activities*
|* i.e., health services projects and community service programs|
Please use the following estimated fringe benefits rates for grant and contract budget submissions:
|FRINGE BENEFITS||FY '15||FY '16||FY '17|
|Temporary, Limited, and Casual:||8%||8%||8%|
|Post Graduate Felows (Wages):||19.3%||19.3%||19.3%|
|Post Graduate Fellows (Stipends):||11%||11%||11%|
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 date of our latest Negotiation Agreement is June 1, 2016. A copy of the agreement letter is posted on Controller’s office website at http://finance.jhu.edu/depts/cost/ra/2016-2019_FA_and_2017_Fringe_Benefit_Rate_Agreement.pdf
The indirect cost and fringe benefit rates listed above will continue until a new rate agreement is issued by UHS. For additional information see attached memo. Memo FY 2015 Change to the Post Doctoral Fellows Fringe Benefit Rates