Employee Benefit Rates

The Employee Benefit Rates are established for each fiscal year and distributed by the Office of Budgets and Finance when they are finalized. The rates are uniformly applied for accounting purposes by employee classification and payment type, not based on the actual benefits utilized by individual employees. There is an equalization done at the end of the fiscal year for unrestricted funds.

The benefit charges are booked to the same org as the employee’s wages but under a different account code.

The University negotiates benefit rates with the Department of Health and Human Services (DHHS). These rates apply to Grants and Contracts, but rates charged internally can be no lower than the approved rates.

Any questions about Employee Benefit Rates should be directed to Linda Sutton by email to lsutton@smu.edu or telephone at (214) 768-4230.

The FY 2020-2021 Employee Benefit Rates are:

Compensation Type  Grants and
Contracts Rate 
      Rate for
       All Others 
Faculty and Staff  32.5% 32.5% 
Faculty and Staff Extra Comp not on Retirement  3.3% 3.3% 
Postdoctoral Fellows  25.0%  25.0% 
Graduate Students    
    Graduate Teaching Assistants 0.0% 0.0% 
    Graduate Research Assistants/Tuition Remission   32.0% 32.0% 
    Other Graduate Students  0.0% 0.0% 
Other Students     0.0% 0.0%