Fringe Benefits

Introduction to Pooled Fringe Rates

In 2009, the University of Florida adopted a simplified process for charging employee fringe benefits costs to departments. This method, known as “pooled fringe rates,” applies fixed rates based on employee groups, as allowed by the Federal Office of Management and Budget.

This approach streamlines budget preparation, including grant proposals, while not affecting benefits’ cost to employees.

What’s Covered in Pooled Rates?

The pooled rates cover various employer costs:

  • FICA OASDI (Social Security)
  • FICA Medicare
  • Health Insurance
  • Retirement
  • Life Insurance
  • Clinical Disability Insurance
  • Worker’s Compensation
  • Unemployment Compensation
  • Eligible Leave Cash Outs
  • Sick Leave Pool payments*
  • Advanced Parental Leave payments*

Proposed Fringe Benefits Pool Rates, 2025-2026

Employee categories and corresponding benefit rates for the fiscal year 2025-2026:

FY2026
Faculty (9-, 10-, and 12-month)33.5%
COM Clinical Faculty22.0%
Exempt TEAMS/USPS42.7%
Non-Exempt TEAMS/USPS54.2%
Housestaff/Clinical Post Docs (CPFI)24.7%
Graduate Assistants/Reg Post Docs (FAPD)14.2%
Student OPS/Federal Work Study0.9%
Other OPS/Temporary Faculty5.6%

Note:  Since 2021, the UF Paid Family Leave program is not included in the fringe benefit rates.  These costs are charged as the leave is used. Use of the UF Paid Parental Leave and Sick Leave Pool programs, which existed prior to 2021, are still included in the fringe benefit rates.

If you have questions about the Fringe Benefits Pool, contact Brian Kuhl at bkuhl@ufl.edu or (352) 294-7266

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