Fringe Benefit Rates
Research Accounting Services is responsible for the submission of the fringe benefit rate proposal to the Department of Health and Human Services. This proposal determines the fringe benefit rates to be used for the upcoming fiscal year on externally sponsored projects and is submitted by December 31st of each year. The proposal not only projects the expenditures related to fringe benefits for each of our rate pools, but also reconciles the actual rate changed in the prior year and increases the rate for any under-recovered expenses in that period or lowers the rate for any over-recovered expenses related to that period. The fringe benefit rates applicable to non-sponsored research are developed by Human Resources.
Fringe Benefit Rates - Sponsored Projects
| Pool | FY'27 Proposed Rates | FY'26 Approved Rates | FY'25 Approved Rates | FY'24 Approved Rates | FY'23 Approved Rates |
|---|---|---|---|---|---|
| Full-time Employees - Drexel |
29.0% | 25.7% | 28.6% | 35.0% | 28.3% |
| Full-time Employees - Academy of Natural Sciences |
32.0% | 30.0% | 32.0% | 32.0% | 32.0% |
| Part-time Employees - Drexel |
16.9% | 15.9% | 11.6% | 8.4% | 11.7% |
| Part-time Employees - Academy of Natural Sciences |
11.5% | 9.0 % | 11.5% | 11.5% | 11.5% |
Fringe Benefit Rates - Non-Sponsored Projects / General University
| Pool | FY'27 Approved Rates | FY'26 Approved Rates | FY'25 Approved Rates | FY'24 Approved Rates | FY'23 Approved Rates |
|---|---|---|---|---|---|
| Full-time Employees - Drexel |
Not finalized yet | 34.5% | 34.5% | 34.5% | 34.5% |
| Full-time Employees - Academy of Natural Sciences |
32.0% | 30.0% | 30.0% | 32.0% | 32.0% |
| Part-time Employees - Drexel |
Not finalized yet | 11.5% | 11.5% | 11.5% | 11.5% |
| Part-time Employees - Academy of Natural Sciences |
11.5% | 9.0% | 9.0% | 11.5% | 11.5% |
Full-time Employee Pool
The full-time employee rate captures all full-time, benefit eligible faculty and professional staff. Post-doctoral students hired as full-time professional staff are also included in the full-time employee rate. This group is considered one rate pool because they are all eligible for the same benefit offerings.
Part-time Employee Pool
The part-time employee rate includes both part-time benefit eligible and non-benefit eligible employees (e.g. temporary employees, co-ops).
Students
Per , students are exempt from FICA tax. Since other costs associated with graduate students is minimal (Worker's Compensation insurance), a separate pool for these employees is not warranted.
Fringe Benefit Rate Agreements
- F&A Rate Agreement [PDF] with FY2026 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY2025 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2024 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2023 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2022 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2021 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2020 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2019 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2018 Fringe Benefit Rates
- F&A Rate Agreement [PDF] with FY 2017 Fringe Benefit Rates
- [PDF] with FY 2016 Fringe Benefit Rates
- [PDF] with FY 2014 and 2015 Fringe Benefit Rates
- [PDF] with FY 2013 Fringe Benefit Rates
- [PDF] with FY 2012 Fringe Benefit Rates
- [PDF] with FY 2011 Fringe Benefit Rates
- [PDF] with FY 2010 Fringe Benefit Rates
- [PDF] with FY 2009 Fringe Benefit Rates
- [PDF] with FY 2005 - FY2008 Fringe Benefit Rates
Quick Links, Documents and Forms
- Portfolio Allocations [.XLSX]
- FY 2025 Uniform Guidance Audit [PDF]
- FY 2026 F&A and Fringe Benefit Rate Agreement [PDF]
- FY 2025 F&A and Fringe Benefit Rate Agreement [PDF]
- Effort Reporting Calendar
- Credit Split Form [PDF]
- Fund Request Form (Internally Funded Research) [PDF]
- Salary/Budget Redistribution Form [PDF]