UCPath Composite Benefit Rates Assessment

The UCPath (UC Payroll, Academic Personnel, Timekeeping & Human Resources) system requires all campuses to distribute employer-paid benefits and other employment-related assessments using a benefits assessment method know as the composite rate method. UCSC will implement composite rates beginning in December, 2019/January, 2020 during UCPath adoption. Employee-paid benefits contribution amounts will not be affected.

In UCPath there are four benefits assessments, each with it's own composite rate. A composite rate is an average of the projected costs across the projected gross earning of the relevant employee group for the relevant year.  Employee groups are defined by attributes such as benefit eligibility, Employee Class, exempt and non-exempt status, job code, etc. Campus units are charged these assessments as a percent (rate) of the gross earnings of each employee, not the actual benefit costs for each employee. 

Each of the four benefits assessments is described in detail below. It is imporant to note, that only two of the assessments may be charged to federal or federal flow through funds 2, 3, 6 and 7 or Fund Type 25, per the approval of the US Department of Health and Human Services (approval is currently pending).

 Federal /Non-Federal Allowable Rates at a Glance

CBR VLA GAEL RPNI
Federal Funds X X
Non-Federal Funds X X X X

Click here for Composite Benefit Rates table with individual rates listed by year. 

Click here for cost mitigations available to Extramural Sponsored Awards.

 

Composite Benefit Rates (CBR)

Composite Benefit Rates (CBR) are fringe benefit rates that are based on a percentage of an employee's salary according to Employee Groups. The CBR rates do not vary by individual employee benefit selections. UCSC currently has six Employee Groups. 

The following paid benefits are combined and charged at a single rate rather than the multiple charges currently assessed: Benefits Administration, Dental, Disability, Employee Support Programs, FICA Tax, Life Insurance, Medical, Retiree Health Benefits, Matching Retirement Contribution, Senior Management Supplement, Unemployment Insurance, Vision, Workers' Compensation.

Vacation Leave Accrual (VLA)

Vacation Leave Accrual is an assessment to cover future vacation pay for employees. VLA is a federally compliant assessment. 

General Automobile and Employee Liability (GAEL)

GAEL is a University of California assessment to cover various liability and related loss prevention programs that cover all employees. The rates are assessed on the salaries of all university employees based upon funding source. GAEL rates are reviewed and adjusted annually.

Federal funds and federal flow thru funds cannot be charged the GAEL assessment.

UCRP Supplemental Assessment Interest also known as RPNI

The UC Retirement Plan (UCRP) Supplemental Assessments cover debt service on advances made to UCRP from the UC short term investment pool and external financing in order to help pay down unfunded UCRP liability. The principal portion is embedded in the CBR rate. However, the interest portion (RPNI) cannot be charged to federal funds or federal flow thru funds, resulting in a separate RPNI rate.

 

Can't find what you are looking for on the CBR website? Please email: ask-cbr-group@ucsc.edu