
ATTACHMENT TO MEMORANDUM 2003-32
Exhibit B
2002-2003 Fringe Benefit Rates
The following rates were originally published under Memorandum NO. 2002-25.
| Expenditure | Fringe Benefit | |
|---|---|---|
| Object | Description | Rate | 
| 01-010 | Full Time | 40.21% | 
| ---------------and all other codes not listed below------------- | ||
| 01-020 | Temporary | 28.50% | 
| 01-030 | Contractual | 7.10% | 
| 01-040 | Student Labor | 0.00% | 
| 01-050 | Fees | 0.00% | 
| 01-090 | Accrued Sick Leave at Retirement | 7.01% | 
| or Death - Subject to FICA/Medicare | ||
| 01-120 | Accrued Vacation at Termination, Retirement, | 28.41% | 
| or Death - Subject to FICA/Medicare | ||
| 01-130 | Patient or Inmate Workers | 0.00% | 
| 01-150 | Graduate Assistants - UCONN | 11.45% | 
| 01-170 | Hazardous Duty Pay Differential | 41.12% | 
| 01-180 | Overtime - Temporary Employee | 28.50% | 
| 01-190 | Accrued Vacation at Death - | 21.40% | 
| Not Subject to FICA/Medicare | ||
| 01-220 | Accrued Sick Leave at Retirement | 0.00% | 
| or Death - Not Subject to FICA/Medicare | ||
| 01-240 | Allowances/Reportable Payments | 20.84% | 
| Alternate Retirement Plan | ||
| Without FICA/Medicare | ||
| 01-250 | Allowances/Reportable Payments | 27.85% | 
| Alternate Retirement Plan | ||
| With FICA/Medicare | ||
| 01-260 | Allowances/Reportable Payments | 26.30% | 
| Teachers Retirement Without | ||
| Medicare | ||
| 01-270 | Allowances/Reportable Payments | 27.67% | 
| Teachers Retirement With | ||
| Medicare | ||
| 01-310 thru 01-370 | Teachers Retirement System | 26.30% | 
| Without Medicare | ||
| 01-410 thru 01-470 | Teachers Retirement Plan With | 27.67% | 
| Medicare | ||
| 01-510 thru 01-570 | Alternate Retirement Plan Without | 20.84% | 
| FICA/Medicare | ||
| 01-610 thru 01-670 | Alternate Retirement Plan With | 27.85% | 
| FICA/Medicare | ||
| 01-710 thru 01-770 | Alternate Retirement Plan With | 22.21% | 
| Medicare | ||
| 01-800 thru 01-850 | Lecturers (CSU) | 7.10% | 
| 01-860 | Federal College Work-Study (CSU) | 0.00% | 
| 01-870 | Federal College Work-Study Match (CSU) | 0.00% | 
| 01-880 | Summer Workers (CSU) | 7.10% | 
| 01-890 | Co-operative Ed Students (CSU) | 7.10% | 
| 01-900 | Student/Graduate Interns (CSU) | 0.00% | 
| 01-920 | Interest Penalty - Payroll Awards | 0.00% | 
| 01-930 | Durational Employees-No Benefits-UCONN | 28.50% | 
| 01-950 | Buy Back Option | 0.00% | 
| 01-960 | Foreign Nationals with F-1 or | 11.45% | 
| J-1 Visa | ||
| 01-970 | Graduate Assistants (CSU) | 0.00% | 
Fringe benefit cost recovery rates for full time employees of selected retirement plans:
| Hazardous Duty With | 41.12% | 
| FICA/Medicare | |
| Hazardous Duty Without | 34.11% | 
| FICA/Medicare | |
| Judges & Compensation Commissioners | 58.25% | 
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