Employee Benefits (EB) Rates

Current and Historical Employee Benefits (EB) Rates

The MIT fiscal year runs from July 1 to June 30. Click on the fiscal year for the applicable rate agreement.

FAQ Download: Update your KC proposal rates to synchronize the institute rates for EB and VA rates [PDF]

Period

Rate Type

On-Campus Research, Full Time Equivalent of 50%+ (1)

Off-Campus Research, Full Time Equivalent of 50%+ (1)

On-Campus General & Funds, Full Time Equivalent of 50%+ (1)

Off-Campus General & Funds, Full Time Equivalent of 50%+ (1)

<50% Full Time Equivalent Employees & Non-Registered Students (2)

FY 2022

Fixed

24.80%

22.10%

24.80%

22.10%

9.00%

FY 2021

Fixed

26.70%

23.80%

26.70%

23.80%

8.60%

FY 2020

Fixed

26.60%

24.00%

26.60%

24.00%

8.20%

FY 2019

Fixed

25.00%

23.00%

25.00%

23.00%

7.70%

FY 2018

Fixed

25.60%

22.30%

25.60%

22.30%

8.00%

FY 2017

Fixed

25.00%

22.00%

25.00%

22.00%

8.00%

FY 2016

Fixed

23.00%

20.00%

23.00%

20.00%

8.50%

FY 2015

Fixed

26.00%

24.00%

26.00%

24.00%

8.00%

FY 2014

Fixed

28.00%

25.00%

28.00%

25.00%

8.50%

FY 2013

Fixed

28.00%

26.00%

28.00%

26.00%

8.00%

FY 2012

Fixed

26.00%

24.00%

26.00%

24.00%

8.00%

FY 2011

Fixed

22.00%

20.00%

22.00%

20.00%

8.00%

FY 2010

Fixed

22.00%

20.00%

22.00%

20.00%

8.00%

(1) The full-time EB rates are applied to all non-student employees (students include research assistants) whose total MIT appointments are at least 50%.

(2) This rate applies to both part-time employees (those with less than a 50% appointment) and non-registered students, whether Research-On, Research-Off, or General & Funds.

Overview of Employee Benefits Rate Process

MIT’s costs for Employee Benefits (EB) are aggregated in EB cost pools, which are then allocated across all applicable salary and wage bases.

Each EB cost pool is allocated across the five Salaries & Wages Bases:

  • Research-On Salaries & Wages – salaries and wages of all on-campus, full-time (at least 50% effort), benefits-eligible employees charged to research projects
  • Research-Off Salaries & Wages – salaries and wages of all off-campus, full-time (at least 50% effort), benefits-eligible employees charged to research projects
  • General & Funds Salaries & Wages -On – salaries and wages of all on-campus full-time (at least 50% effort), benefits-eligible employees charged to general, fund and other non-research accounts
  • General & Funds Salaries & Wages -Off – salaries and wages of all off-campus full-time (at least 50% effort), benefits-eligible employees charged to general, fund and other non-research accounts
  • Part-time Employees and Non-registered Students Salaries & Wages – salaries and wages of all part-time employees (< 50% effort) and non-registered MIT students as indicated by the “Reduced EB” designation in the cost element description

Click here for a chart of EB and Vacation rate applicability by cost element.

The EB rate for each Salaries & Wages (S&W) base is equal to the EB costs allocated to the respective S&W base divided by the S&W base.

The costs that are classified as allowable employee benefits are charged to all Institute salaries and wages; unallowable costs are not charged through the EB rates. Costs charged to federally sponsored research are considered direct costs when related salaries are a direct cost; they are considered indirect costs when related salaries are an indirect cost.