Fringe benefits (FB) are employee associated costs such as health plan expenses, pension plan expenses and workman's compensation expenses, among others. These costs are expressed as a rate by employee class. The rate is the pooled costs of these benefits divided by the total salaries in each employee class. These rates are then applied to the applicable employee salary to represent the associated benefits for that type of employee.
Our sponsors will reimburse us for fringe benefit costs, expressed as a percentage of total salaries. As salaries and FB can represent the largest component of cost on a given project, the University negotiates its FB rates with the federal government on an annual basis.
Fringe Benefits Rates
There are three separately negotiated federal rates: University Area, Harvard Medical School, and the Harvard T.H. Chan School of Public Health. Below are links to the three areas' F&A rates and the most recent official federal rate agreement documents.
- FY2023 - Approved by DHHS
- FY2022 - Approved by DHHS
- FY2021 - Approved by DHHS
- FY2020 - Approved by DHHS
- FY2019 - Approved by DHHS
*Federal proposals must use the negotiated rate for future years
Current Rate Agreements
For the University Area, Harvard Medical School, and the Harvard T.H. Chan School of Public Health official federal rate agreement documents, please see F&A Rate Agreements.