Attachment to Memorandum 2005-18
Exhibit B
2004-2005 Fringe Benefits Cost Recovery
The following were originally published under Memorandum NO. 2004-27
Fringe Benefit Rates
| Expenditure | Fringe Benefit | |
|---|---|---|
| Account Code | Description | Rate |
| 50430 | Unemployment compensation | 0.40% |
| 50471 | Employer Share | |
| SERS - Regular Employees | 31.26% | |
| 50471 | Employer Share | |
| SERS - Hazardous Duty | 30.52% | |
| 50472 | Employer Share | |
| Alternate Retirement Plan | 9.81% | |
| 50473 | Employer Share | |
| Teachers Retirement Plan | 13.28% | |
| 50474 | Employer Share | |
| Judges/Compensation Commissioners | ||
| Retirement Plan | 56.66% |
Fringe Benefit Actual Cost
| Expenditure | Fringe Benefit | |
|---|---|---|
| Account Code | Description | Actual Cost |
| 50410 | Employer Share Group Life Insurance. | State Share Premium |
| 50420 | Employer Share Medical Insurance | State Share Premium |
| 50420 | Employer Share Medical Insurance-Dental | |
| and Prescription Coverage | State Share Premium | |
| 50441 | Employer Share FICA-Social Security (taxable wages up to the Federal Actual Cost calculated at maximum limit) the rate of 6.2% | State Share of Federal Tax |
| 50442 | Employer Share FICA-Medicare (taxable wages, no Federal maximum limit) | State Share of Federal Tax Actual Cost calculated at the rate of 1.45% |
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