{"id":12242,"date":"2023-05-01T11:51:50","date_gmt":"2023-05-01T15:51:50","guid":{"rendered":"https:\/\/www.marshall.edu\/murc\/?page_id=12242"},"modified":"2026-04-27T09:51:13","modified_gmt":"2026-04-27T13:51:13","slug":"facilities-and-administration-fringe-benefits-rates","status":"publish","type":"page","link":"https:\/\/www.marshall.edu\/murc\/facilities-and-administration-fringe-benefits-rates\/","title":{"rendered":"Facilities and Administration & Fringe Benefits Rates"},"content":{"rendered":"

Facilities and Administration (F&A) Rates<\/h2>\n

These facilities and administration rates (F&A) must be charged for all sponsored programs unless a program or an agency has been granted a legislatively endorsed restriction on the F&A rate that is to be charged or, in the case of private agencies, an established written policy exists which limits F&A rates.<\/p>\n\n\n\n

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MURC Functional Expenditure Classification Sheet<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Understanding F and A Rates Training Video<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n
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F&A Rates FY2026\u00a0<\/span><\/b><\/h2>\n

The new rates should be applied to all proposals submitted with deadlines
\noccurring on or\u00a0after July 1, 2025<\/strong><\/p><\/td>\n<\/tr>\n

Rate Categories<\/strong><\/td>\nCategory<\/strong><\/td>\nDuration<\/strong><\/td>\nApplicable
\nRate<\/strong><\/td>\n<\/tr>\n
Organized Research<\/strong><\/td>\nOn-Campus<\/td>\n07\/01\/25 – Until Amended<\/td>\n47.50%<\/td>\n<\/tr>\n
<\/td>\nOff-Campus<\/td>\n07\/01\/25 – Until Amended<\/td>\n26.00%<\/td>\n<\/tr>\n
Instruction<\/strong><\/td>\nOn-Campus<\/td>\n07\/01\/25 – Until Amended<\/td>\n54.00%<\/td>\n<\/tr>\n
<\/td>\nOff-Campus<\/td>\n07\/01\/25 – Until Amended<\/td>\n26.00%<\/td>\n<\/tr>\n
Other Sponsored Activities<\/strong><\/td>\nOn-Campus<\/td>\n07\/01\/25 – Until Amended<\/td>\n39.00%<\/td>\n<\/tr>\n
<\/td>\nOff-Campus<\/td>\n07\/01\/25 – Until Amended<\/td>\n26.00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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For all awards issued on or subsequent to 07\/01\/2025, the base is modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $50,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $50,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.<\/span><\/p>\n\n<\/div>\n<\/div>\n\n

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F&A Rates FY2020-FY2025\u00a0<\/span><\/b><\/h2>\n

The new rates should be applied to all proposals submitted with deadlines
\noccurring on or\u00a0after January 1, 2019.<\/span><\/strong><\/p><\/td>\n<\/tr>\n

Rate Categories<\/strong><\/td>\nCategory<\/strong><\/td>\nDuration<\/strong><\/td>\nApplicable
\nRate<\/strong><\/td>\n<\/tr>\n
Organized Research<\/strong><\/td>\nOn-Campus<\/td>\n07\/01\/19 – Until Amended<\/td>\n48.00%<\/td>\n<\/tr>\n
<\/td>\nOff-Campus<\/td>\n07\/01\/17 – Until Amended<\/td>\n26.00%<\/td>\n<\/tr>\n
Instruction<\/strong><\/td>\nOn-Campus<\/td>\n07\/01\/17 – Until Amended<\/td>\n48.80%<\/td>\n<\/tr>\n
<\/td>\nOff-Campus<\/td>\n07\/01\/17 – Until Amended<\/td>\n26.00%<\/td>\n<\/tr>\n
Other Sponsored Activities<\/strong><\/td>\nOn-Campus<\/td>\n07\/01\/17 – Until Amended<\/td>\n30.00%<\/td>\n<\/tr>\n
<\/td>\nOff-Campus<\/td>\n07\/01\/17 – Until Amended<\/td>\n26.00%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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For all awards issued on or prior to 06\/30\/2025, the base is modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.<\/span><\/p>\n

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About Facilities & Administrative (F&A) Costs<\/h2>\n

View the On-Campus and Off-Campus Indirect Rates Policy (MURC-010)<\/a> effective October 10, 2025. This policy defines and documents procedures already in practice regarding the application of indirect cost rates for sponsored projects.<\/span><\/p>\n

Miscellaneous<\/h2>\n

Facilities and Administrative (F&A) costs (also known as \u201cindirect costs\u2019 or \u201coverhead costs\u201d) are those costs of an institution which are not readily identifiable with a particular project or activity but nevertheless are necessary to the general operation of the institution and the conduct of its activities. The cost of operating and maintaining buildings, grounds and equipment depreciation, general and departmental administrative salaries and expenses, sponsored programs and library costs are types of expenses usually considered as F&A costs.<\/p>\n

In theory, all such costs might be charged directly; practical difficulties however preclude such an approach. Therefore, they are usually grouped into common pool(s) and distributed to those institutional activities benefited through a cost allocation process. The end product of this allocation process in an F&A rate(s) which is then applied to individual grant and contract awards to determine the amount of indirect costs chargeable to the award<\/p>\n

F&A costs are calculated on what is called a Modified Total Direct Costs (MTDC) base. This base consists of all salaries and wages, fringe benefits, materials, supplies, services, travel and subawards up to the first $25,000, regardless of the period covered by the subaward ($50,000 beginning 7\/1\/2025)<\/span>. Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships and fellowships as well as the portion of each subaward in excess of $25,000.<\/p>\n

The U.S. Department of Health and Human Services is Marshall University and Marshall University Research Corporation\u2019s \u201ccognizant agency\u201d for negotiating facilities and administration (F&A) and Fringe Benefit rates to be charged on all sponsored agreements.<\/p>\n

NOTE: Effective June 1, 2023 all proposal budgets being submitted for funding with an F&A Rate that is not in accordance with our approved rate agreement are to be calculated on the Total Direct Costs and not the Modified Total Direct Costs unless otherwise specified in the solicitation or RFP.<\/p>\n

For example: An agency that limits the F&A to 15% would have the 15% calculated on all costs.<\/p>\n

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Fringe Benefit Rates<\/h2>\n

Fringe benefit rates cover the cost of employee benefits such as health insurance, retirement, and payroll taxes. MURC applies federally negotiated fringe rates to all salaries charged to sponsored projects. Rates vary by employee type (e.g., full-time, part-time, student) and are updated annually.<\/p>\n

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Fringe Benefit Rates FY2026<\/h2>\n\n\n\n\n\n\n\n\n
Effective July 1, 2025 \u2013 June 30, 2026<\/strong><\/td>\n<\/tr>\n
*Marshall University, Full-time Employees<\/td>\n32.09%<\/td>\n<\/tr>\n
*Marshall University, Part-Time Employees<\/td>\n11.76%<\/td>\n<\/tr>\n
Marshall University, Graduate Assistants and Student Workers<\/td>\n0.00%<\/td>\n<\/tr>\n
MURC Full-Time Employees<\/td>\n28.79%<\/td>\n<\/tr>\n
MURC Part-Time Employees<\/td>\n7.12%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PDF File FY2026 Rate Agreement<\/a><\/p>\n

*Marshall University applies the rates for their employees based upon the position classification. All full-time Marshall University positions, including academic-year faculty, classified staff, and non-classified staff, are at the MU Full-time<\/strong> rate. Any other secondary positions for faculty or staff are paid at the MU Part-time rate<\/strong> \u2013including research stipends, overtime, part-time faculty, and summer faculty.<\/p>\n\n<\/div>\n<\/div>\n\n

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Fringe Benefit Rates FY2025<\/h2>\n\n\n\n\n\n\n\n\n
Effective July 1, 2024 \u2013 June 30, 2025<\/strong><\/td>\n<\/tr>\n
*Marshall University, Full-time Employees<\/td>\n24.97%<\/td>\n<\/tr>\n
*Marshall University, Part-Time Employees<\/td>\n16.22%<\/td>\n<\/tr>\n
Marshall University, Graduate Assistants and Student Workers<\/td>\n0.00%<\/td>\n<\/tr>\n
MURC Full-Time Employees<\/td>\n25.85%<\/td>\n<\/tr>\n
MURC Part-Time Employees<\/td>\n4.55%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

PDF File FY2025 Rate Agreement<\/a><\/p>\n

*Marshall University applies the rates for their employees based upon the position classification. All full-time Marshall University positions, including academic-year faculty, classified staff, and non-classified staff, are at the MU Full-time<\/strong> rate. Any other secondary positions for faculty or staff are paid at the MU Part-time rate<\/strong> \u2013including research stipends, overtime, part-time faculty, and summer faculty.<\/p>\n

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Past Fringe Benefit Rate Agreements
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Fringe Benefit Rates FY2020<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\n\t\t\t\t\t<\/svg>\n\t\t\t<\/span>\n\n\t
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Fringe Benefit Rates FY2021<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\n\t\t\t\t\t<\/svg>\n\t\t\t<\/span>\n\n\t
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Fringe Benefit Rates FY2022<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t
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Fringe Benefit Rates FY2023<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t\t\t\n\t\n\t\t\t\t\t<\/svg>\n\t\t\t<\/span>\n\n\t
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Fringe Benefit Rates FY2024<\/div>\n\t\t\t<\/div>\n\n\t<\/svg>\n<\/a>\n\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t<\/div>\n
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Facilities and Administration (F&A) Rates These facilities and administration rates (F&A) must be charged for all sponsored programs unless a program or an agency has been granted a legislatively endorsed restriction on the F&A rate that is to be charged or, in the case of private agencies, an established written policy exists which limits F&A<\/p>\n","protected":false},"author":619,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-full-width.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12242","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/pages\/12242","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/users\/619"}],"replies":[{"embeddable":true,"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/comments?post=12242"}],"version-history":[{"count":22,"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/pages\/12242\/revisions"}],"predecessor-version":[{"id":14943,"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/pages\/12242\/revisions\/14943"}],"wp:attachment":[{"href":"https:\/\/www.marshall.edu\/murc\/wp-json\/wp\/v2\/media?parent=12242"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}