Implementing UG Revision to de minimis rate on Subawards

After October 1, 2024, new subawards that use the de minimis indirect cost rate can use a rate of up to a maximum of 15%: 

  • on subawards issued on a prime awards that begin after October 1, 2024, and
  • on new subawards issued on awards that began before October 1, 2024 with no impact on meeting award objectives and agency approval. 

Existing subawards that currently use 10% will continue to use 10%.

See also: