Facilities and Administrative (Indirect) Cost Rates
For the current Facilities & Administrative (F&A) / Indirect Costs (IDC) rates, please visit the UF Research website.
Treatment of Fringe Benefits
Fringe Benefits are charged using the rate(s) listed in the Fringe Benefits Rate table.
Fringe Benefits include the following:
- FICA
- State Unemployment
- Workers’ Compensation
- Retirement
- Life & Health Insurance
- Leave Cash Outs
- Sick Leave Pool Payments
- Clinical Disability Insurance
- Parental Leave Program
Treatment of Paid Absences
Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims for the costs of these paid absences are not made.
Off-campus definition
For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s) the off-campus rate will apply. However, grants or contracts will not be subject to more than one F&A cost rate. Therefore, the rate will be determined by how the majority of activity is performed under the project (i.e. off-campus, in an REC, or for Other Sponsored Activities), and that rate will apply to the entire project.
Last Reviewed
Last reviewed on 06/28/2024
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