Dear Colleagues,
The Composite Benefits Rates (CBR) for various Employee Groups for FY25-26 are available on the Business & Finance Solutions website.
Per the NIH Grant Policy Statement Section 11 Ruth L. Kirschstein National Research Service Awards, costs normally associated with employee benefits (such as FICA, workman’s compensation, life insurance, union dues, and unemployment insurance) are unallowable. The unallowable benefit percentage included in the CBR is as follows:
| Group # | Employee Group | FY25-26 CBR | Unallowable Benefit Costs |
| 4 | Other Academics | 42.90% | 20.90% of CBR |
| 5 | Post Docs | 19.60% | 10.90% of CBR |
| 8 | Employees & Students with Limited Benefits | 3.90% | 62.60% of CBR |
The FY25-26 unallowable benefit rates will be incorporated into the UCPath Training Grant—Post Doc Allowable/Unallowable Benefit worksheet in the RAPID Tool, in an upcoming release. EFM will provide additional information once the release is available.
Please transfer off any unallowable benefits identified by following the Benefit Cost Transfer process as shared at the July 2022 RAF. For the historical unallowable benefit rates for the prior fiscal years, refer to the FAQ section of the EFM website.
For any questions about NIH NRSA grant requirements, contact your EFM Accountant.
Respectfully,
Katie Cadle, Manager
Research Finance Compliance | UCLA Extramural Fund Management