MIT has separately negotiated F&A (indirect) costs and employee benefit rates for off-campus activities.
Salary Expenses
Only the following salary expenses qualify for the off-campus rate:
- Employees who are away from campus for over six months and over 50% of the total project period of performance
- Faculty whose summer or academic term appointment is 100 percent off campus (including less than full-time appointments)
- Employees hired to work only off campus at an established or approved site
- Employees while they work at Draper Laboratory, Lincoln Laboratory, and Haystack Observatory
- Employees who are charged to a project that is entirely off campus
- Graduate research assistants (GRAs) whose summer or academic term appointments are 100 percent off campus for the entire summer
- GRAs whose appointments are supported by Lincoln Laboratory even if the research is conducted on campus (requires the approval of the Office of Vice President for Research)
- Exceptional cases where the Provost has approved off campus effort charges for large international initiatives (i.e. SMART and CERN)
Employees who work at home because their assignments or departments allow for such an arrangement, or who work at home for convenience, are not allowed the off-campus rate.
Non-Salary Expenses
Non-salary expenses use the on-campus or off-campus rate based on where salary and wage plus employee benefit costs are incurred:
- Incurred more than 75% on-campus: The on-campus rate is applied to all non-salary costs.
- Incurred more than 75% off-campus: The off-campus rate is applied to all non-salary costs.
- Incurred 25%-75% off-campus: A separate WBS element is established for the off-campus costs using the off-campus F&A rate.
Updated December 19, 2024