ATTACHMENT to Memorandum 2010-24
Exhibit B
2009-2010 Fringe Benefits Cost Recovery
The following were originally published under Memorandum NO. 2009-26
Fringe Benefit Rates
| Expenditure | Fringe Benefit | |
|---|---|---|
| Account Code |
Description |
Rate |
| 50430 | Unemployment compensation | 0.29% |
| 50471 | Employer Share | |
| SERS - Regular Employees | 39.85% | |
| 50471 | Employer Share | |
| SERS - Hazardous Duty | 35.62% | |
| 50472 | Employer Share | |
| Alternate Retirement Plan | 10.24% | |
| 50473 | Employer Share | |
| Teachers Retirement Plan | 25.80% | |
| 50474 | Employer Share | |
| Judges/Compensation Commissioners | ||
| Retirement Plan.. | 55.90% |
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% |
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