Composite Fringe Benefit Rates
Composite Fringe Benefit Rates
General Ledger Mapping
Fringe costs will be recorded to each department and project as part of an allocation journal that will be processed in concurrence with each biweekly payroll journal. The employee’s gross salary and the related fringe will be posted directly to the employee’s funding department(s) or projects.
| CFBR Employee Group | GL Earnings Account Code | Account Description | FY21 CFB Rate | GL Fringe Expense Account Code |
|---|---|---|---|---|
| Faculty | 711102 | FACULTY 9 MONTH | 29% | 711610 |
| 711103 | FACULTY 12 MONTH | 29% | 711610 | |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| Faculty - COM Clinical | 711106 | FACULTY COM CLINICAL | 20% | 711610 |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| Faculty-COM Arecibo | 711107 | FACULTY-ARECIBO | 18% | 711610 |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| A&P | 711201 | ADMIN AND PROF | 36% | 711610 |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| 711901 | INCENTIVE PAYMENT SALARIES | 8% | 711610 | |
| Executive Service | 711204 | A&P EXECUTIVE SERVICE | 27% | 711610 |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| USPS | 711301 | UNIV SUP PERSONNEL SYSTEM | 49% | 711610 |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| 711901 | INCENTIVE PAYMENT SALARIES | 8% | 711610 | |
| Post Docs | 712104 | TEMP EMP-POST DOCTORAL BENEFIT | 22% | 712610 |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| OPS Non-Student | 712101 | TEMPORARY EMPLOYMENT | 12% | 712610 |
| 712603 | PART TIME ACADEMIC EMPLOYMENT | 12% | 712610 | |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 | |
| OPS Students (GRA, GTA, GA, OPS Hourly students) | 712401 | GRADUATE ASSISTANTS | 2% | 712610 |
| 712402 | GRADUATE ASST INSTRUCTION | 2% | 712610 | |
| 712403 | GRADUATE ASST ORGANIZED RES | 2% | 712610 | |
| 712501 | STUDENT ASSISTANTS | 2% | 712610 | |
| 749801 | EMPLOYEE AWARDS NONTAX | 8% | 711610 | |
| 749906 | PERQUISITES | 8% | 711610 |
Allocation (ALO) CFBR Journal Naming Convention Table
| Employee Group | Departments | Projects |
|---|---|---|
| Faculty | CFRDFAxxxx | CFRPFAxxxx |
| COM Clinical Faculty | CFRDCLxxxx | CFRPCLxxxx |
| Administrative & Professional (A&P) | CFRDAPxxxx | CFRPAPxxxx |
| Executive Service | CFRDESxxxx | CFRPESxxxx |
| USPS | CFRDUSxxxx | CFRPUSxxxx |
| Post Doctoral Associates | CFRDPDxxxx | CFRPPDxxxx |
| OPS - Non-Students | CFRDONxxxx | CFRPONxxxx |
| OPS - Students | CFRDOSxxxx | CFRPOSxxxx |
| Employee Awards, Perquisites, Incentives, Etc. | CFRD8Bxxxx | CFRP8Bxxxx |