Employee Benefits (EB) Rates

FY2027 (Provisional) and FY2026 Employee Benefits Rates

Please note, provisional rates are temporary and may be adjusted in the future when MIT and ONR complete negotiations of fixed rates for FY27. Awards charged the provisional rate at the time of award may need to be adjusted based on the fixed rates.

View historical employee benefits rates

Applying the current employee benefits rates

Full-time employee benefits rates are applied to all non-student employees (students include research assistants) whose total MIT appointments are at least 50%. The rate for <50% full time equivalent employees & non-registered students applies whether research-on, research-off, or general & funds. For more information, see EB and Vacation rate applicability by cost element, and learn what expenses qualify for off-campus rates. 

The MIT fiscal year runs from July 1 to June 30.

Historical Employee Benefits Rates