Employee Benefits (EB) Rates

Current and Historical Employee Benefits (EB) Rates

The MIT fiscal year runs from July 1 to June 30. Click on the fiscal year for the applicable rate agreement.

Period Rate Type On-Campus Research, Full Time Equivalent of 50%+ (1) Off-Campus Research, Full Time Equivalent of 50%+ (1) General & Funds, Full Time Equivalent of 50%+ (1) <50% Full Time Equivalent Employees & Non-Registered Students (2)
FY 2015 Provisional 26.00% 24.00% 26.00% 8.00%
FY 2014 Fixed 28.00% 25.00% 28.00% 8.50%
FY 2013 Fixed 28.00% 26.00% 28.00% 8.00%
FY 2012 Fixed 26.00% 24.00% 26.00% 8.00%
FY 2011 Fixed 22.00% 20.00% 22.00% 8.00%
FY 2010 Fixed 22.00% 20.00% 22.00% 8.00%

(1) The full-time EB rates are generally applied to all salaries and wages except for students (students include research assistants).
(2) This rate applies to both part-time employees (those with less than a 50% appointment) and non-registered students, whether Research-On, Research-Off, or General & Funds.

Overview of Employee Benefits Rate Process

The allowable portion of MIT’s costs for Employee Benefits (EB) is broken out and assigned to various Employee Benefits cost pools.

Each EB cost pool is allocated across the four Salaries & Wages Bases:

  • Research-On Salaries & Wages – salaries and wages of all on-campus, full-time (at least 50% effort), benefits-eligible employees charged to research projects
  • Research-Off Salaries & Wages – salaries and wages of all off-campus, full-time (at least 50% effort), benefits-eligible employees charged to research projects
  • General & Funds Salaries & Wages – salaries and wages of all full-time (at least 50% effort), benefits-eligible employees charged to general, fund and other non-research accounts
  • Part-time Employees and Non-registered Students Salaries & Wages – salaries and wages of all part-time employees (< 50% effort) and non-registered MIT students as indicated by the “Reduced EB” designation in the cost element description

Click here for a chart of EB and Vacation rate applicability by cost element.

The EB rate for each Salaries & Wages (S&W) base is equal to the EB costs allocated to the respective S&W base divided by the S&W base.

The costs that are classified as allowable employee benefits are charged to all Institute salaries and wages; unallowable costs are not charged through the EB rates. Costs charged to federally sponsored research are considered direct costs when related salaries are a direct cost; they are considered indirect costs when related salaries are an indirect cost.