FY2026, FY2025, and FY2024 Employee Benefits Rates
Agreement |
Rate Type |
On-Campus Research, Full Time Equivalent of 50%+ |
Off-Campus Research, Full Time Equivalent of 50%+ |
<50% Full Time Equivalent Employees & Non-Registered Students |
|---|---|---|---|---|
Fixed |
23.70% |
21.70% |
8.00% |
|
Fixed |
23.20% |
20.70% |
7.40% |
|
Fixed |
23.20% |
20.70% |
8.40% |
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
Period |
Rate Type |
On-Campus Research, Full Time Equivalent of 50%+ |
Off-Campus Research, Full Time Equivalent of 50%+ |
<50% Full Time Equivalent Employees & Non-Registered Students |
|---|---|---|---|---|
Fixed |
23.70% |
21.70% |
8.00% |
|
Fixed |
23.20% |
20.70% |
7.40% |
|
Fixed |
23.20% |
20.70% |
8.40% |
|
Fixed |
22.70% |
20.20% |
8.50% |
|
Fixed |
24.80% |
22.10% |
9.00% |
|
Fixed |
26.70% |
23.80% |
8.60% |
|
Fixed |
26.60% |
24.00% |
8.20% |
|
Fixed |
25.00% |
23.00% |
7.70% |
|
Fixed |
25.60% |
22.30% |
8.00% |
|
Fixed |
25.00% |
22.00% |
8.00% |
|
Fixed |
23.00% |
20.00% |
8.50% |
|
Fixed |
26.00% |
24.00% |
8.00% |
|
Fixed |
28.00% |
25.00% |
8.50% |