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 (PDF) 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."
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
Historical Fringe Benefit (OPE) Rates (Word)
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
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 |
|
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.