At Oregon State University (OSU), fringe benefits are commonly referred to as Other Payroll Expenses (OPE). This page provides an overview for how these expenses should be estimated when preparing sponsored project budgets.
OSU does not have federally negotiated fringe benefit rates. Instead, OSU's federally negotiated F&A rate agreement includes the following statement regarding treatment of fringe benefits: "The fringe benefits are specifically identified to each employee and are charged individually as direct costs." As such, the fringe benefit (OPE) rate estimated/charged is unique to each individual employee based upon their employment type, gross pay amounts, retirement eligibility, benefits and even job location.
Actual Fringe Benefit Calculations
Sponsored project budgets may be prepared using actual fringe benefit (OPE) rates per individual employee, as provided by recent payroll reports. For multi-year projects, reasonable escalation (1-3%) should be included to accommodate for rate increases in future years. Detailed rate information can be found in the OPE rate tables.
Fringe benefits (OPE) at OSU include the following:
| Charged based on percentage of salary | Charged as a fixed dollar amount |
|---|---|
| Social Security | Medical Insurance |
| Medicare | Workers' Compensation |
| Retirement Benefits | |
| Unemployment | |
| State Accident Insurance Fund (SAIF, workers' compensation insurance for Oregon State employees) |
Estimated Fringe Benefit Calculations
Sponsored project budgets may instead be prepared using estimated fringe benefit (OPE) rates. As an example, the estimated fringe benefit rates provided in the table below are based on blended rate estimates provided by the OSU Office of Budget and Resource Planning. These rates are averages based on the items in the table above, to be used for budgeting and planning purposes only.
|
Monthly Salary |
Annual Salary |
Fiscal Year ‘20 |
Fiscal Year ‘21 |
Fiscal Year ‘22 |
|---|---|---|---|---|
|
$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
Detailed rate information is found in the OPE rate tables
|
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 |
|