Attachment to Comptroller's Memorandum 2006-18
Actual Cost Fringe Benefits
| Account | Actual Cost | |
|---|---|---|
| Code | Fringe Benefit Description | Expenditure Basis |
| 50410 | Employer Share Group Life Insurance | State Share Premium |
| 50420 | Employer Share Medical Insurance Statefor Medical, Dental and Prescription Coverage | Share Premiums |
| 50441 | Employer Share FICA-Social Security | Federal Tax Rate of 6.2% of applicable wages up to Federal maximum limit. |
| 50442 | Employer Share FICA-Medicare | Federal Tax Rate of 1.45% of applicable wages - no maximum limit. |
Percentage Rate Fringe Benefits
| Account | ||
|---|---|---|
| Code | Fringe Benefit Description | FY 2006-07 Rate |
| 50430 | Unemployment Compensation | 0.11% |
| 50471 | Employer SERS Retirement Regular Employee | 34.36% |
| 50471 | Employer SERS Retirement Hazardous Duty | 34.89% |
| 50472 | Employer Alternative Retirement Program | 9.24% |
| 50473 | Employer Teachers Retirement | 23.63% |
| 50474 | Employer Judges/Compensation Commissioners | |
| Retirement Plan | 42.01% |
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