The below table of estimated fringe benefit (OPE) rates are averages to be used for budgeting and planning purposes only. An employee's actual OPE will be charged at the time work is performed, as a direct cost in correlation with the salary charged for that individual.

When preparing a budget, these estimates or actual OPE rates may be used. See bottom of this page for more information regarding the use of actual OPE rates.

OSU does not have a federally approved or negotiated fringe benefit rate. Instead, OSU's federally-negotiated F&A rate agreement includes the following language for the treatment of fringe benefits: "The fringe benefits are specifically identified to each employee and are charged individually as direct costs."

 

 

Fiscal Year ‘20

Fiscal Year ‘21

Fiscal Year ‘22

Monthly Salary

Annual Salary

July 1, 2019 –
June 30, 2020

July 1, 2020 –
June 30, 2021

July 1, 2021 –
June 30, 2022

$12,000 or more

$144,000 or more

45%

47%

49%

$11,000

$132,000

46%

48%

50%

$10,000

$120,000

47%

49%

51%

$9,000

$108,000

49%

51%

53%

$8,000

$96,000

51%

53%

55%

$7,000

$84,000

53%

55%

57%

$6,000

$72,000

56%

57%

59%

$5,000

$60,000

61%

62%

64%

$4,000

$48,000

68%

69%

71%

$3,000

$36,000

80%

81%

83%

 

OPE Information Updated 9/1/19

Link to Historical Fringe Benefit (OPE) Rates: /sites/research.oregonstate.edu/files/historical_fringe_benefit_ope_rates.docx

Notes: 

These fringe benefit rates are based on the blended rate estimates provided by the OSU Office of Budget and Resource Planning. Fringe benefits include retirement benefits, medical insurance, Social Security, Medicare, Unemployment and SAIF.

Detailed rate information is found in the OPE rate tables at: https://fa.oregonstate.edu/budget/budget-resources

 

EXCEPTIONS TO THE FRINGE BENEFIT (OPE) RATES

 

Fiscal Year ‘20

Fiscal Year ‘21

Fiscal Year ‘22

Unclassified -

OPE on summer salary for an individual with a 9 month appointment - See Note 1

Unclassified -

90 days or more, less than .50 FTE

34%

 

34%

35%

 

35%

35%

 

35%

Classified -

Permanent, less than .50 FTE per month

34%

35%

35%

Temporary Staff -

(Including 1040-Hour Appointment) - less than .50 FTE - See Note 2

11%

13%

14%

OSU Sea Pay –

32%

33%

34%

Graduate Students on Assistantships – See Notes 3 and 4

34%

36%

38%

Hourly Students

10%

10%

10%

Postdoctoral Scholars on Stipend
 

Variable - confirm rate with Business Center or Department

 

 

Notes:

  1. Disclaimer: This reduced summer rate only applies to those employees who are triple charged during the academic year so that medical benefits are covered in the summer. If summer insurance benefits are not triple charged during the academic year, the regular OPE rate should be used. Check with the Business Center or department accountant if unsure whether OPE is triple charged during the academic year.
  2. Employees not eligible for PERS currently estimated at a rate of 11%.
  3. Graduate Assistant health insurance is estimated at $1,824 per term for academic year 2019-2020. This includes 1/9th monthly payment during AY for summer insurance coverage. If coverage does not include summer insurance, AY per term cost is $1,368.
  4. More information regarding Graduate Assistant health insurance can be found: http://studenthealth.oregonstate.edu/insurance

 

Actual Fringe Benefit Calculation:

Proposal budgets may also be calculated using actual fringe benefit rates. If the actual fringe benefit rates are known and used, allow some inflation for future year increases (future year increases allow for the possibility of a rate change or the change of an employee). If actual fringe benefit rates are used the proposal budget should so indicate. Otherwise, budgets are checked using the estimated rate table percentages and a lower rate will prompt a request for clarification. The Budget Office has current benefit rates located at http://oregonstate.edu/budget/ope-tables