ATTACHMENT to Memorandum 2009-35
Exhibit B
2008-2009 Fringe Benefits Cost Recovery
The following were originally published under Memorandum NO. 2008-19
Fringe Benefit Rates
| Expenditure | Fringe Benefit | |
|---|---|---|
| Account Code | Description | Rate |
| 50430 | Unemployment compensation | 0.09% |
| 50471 | Employer Share | |
| SERS - Regular Employees | 33.99% | |
| 50471 | Employer Share | |
| SERS - Hazardous Duty | 32.03% | |
| 50472 | Employer Share | |
| Alternate Retirement Plan | 9.57% | |
| 50473 | Employer Share | |
| Teachers Retirement Plan | 26.33% | |
| 50474 | Employer Share | |
| Judges/Compensation Commissioners | ||
| Retirement Plan.. | 45.46% |
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 | State Share of Federal Tax |
| (Taxable wages up to the Federal | Actual Cost calculated at | |
| maximum limit) | the rate of 6.2% | |
| 50442 | Employer Share FICA-Medicare | State Share of Federal Tax |
| (Taxable wages, no Federal | Actual Cost calculated at | |
| maximum limit) | the rate of 1.45% |
Return to Index of 2009 Comptroller's Memoranda
Return to Index of Comptroller's Memoranda
Return to Comptroller's Home Page