Fringe benefits costs refer to those disbursements incurred for the benefit of employees. It includes costs to the employer for Retirement plans, Social Security, Health Insurance, Dental Insurance, Worker's Compensation, Survivor's Benefits, Unemployment Insurance and Employee Benefit Funds pursuant to agreements with the various bargaining units. The SUNY Financial System posts fringe benefit assessments on a monthly basis on all applicable activity from the prior month.
Administrative overhead is a flat rate charged to IFR, SUTRA, and DIFR accounts with revenue generated through the use of university facilities or employee resources. The SUNY Financial System posts overhead assessments on a monthly basis on all originating revenue posted during the prior month.
| Account | Fringe Benefits | Administrative Overhead |
| State | Not charged
Paid by NYS Office of the State Comptroller |
Not charged |
| IFR |
Charged on personal service and temporary service expenditures, except for student, teaching and graduate assistants Non-Federal rate is assessed on accounts that do not receive federal revenue Federal rate is assessed on accounts that receive federal revenue (often through salary recovery) |
Charged on revenue deposited |
| SUTRA | Charged on revenues for summer and winter session accounts.
Charged on personal service and temporary service expenditures for other accounts. |
Charged on revenue deposited |
| DIFR | Charged to the fund as a whole based on all labor expenditures (some exemptions exist).
BI does not show charges at the account level. |
Not charged |
