Budgeting and Costing Guide

For more detailed descriptions of each main budget category, please refer to the Proposal Preparation Guidelines.

Pre-Award questions? Contact preaward@uconn.edu.


Salaries and Fringe Benefits

  • A 5% annual increase should be applied to personnel salary projections for future budget years.
  • The fringe benefit rates provided below are consistent with the current Cost/Indirect Cost Rate Agreement and negotiations with the Department of Health and Human Services, and the University’s standard projected fringe benefit increases for future budget years.

Current Fringe Benefit Rates and Projections (%)


Description FY14 FY15 FY16 FY17* FY18* FY19*
Faculty 34.40 36.40 37.40 39.00 40.00 41.00
Professional/Classified 43.50 53.80 50.10 52.00 53.00 54.00
Special payroll with Retirement(1) 20.10 23.40 22.80 24.00 25.00 26.00
Special Payroll without Retirement(2) 7.00 8.20 7.50 9.00 10.00 11.00
Post Docs 20.00 17.60 32.80 34.00 35.00 36.00
Graduate Assistant, Acad. Year(3) 20.00 17.60 32.80 34.00 35.00 36.00
Foreign Scholar 20.00 17.60 32.80 34.00 35.00 36.00
Student Labor 6.30 5.20 4.50 6.00 7.00 8.00
1. Examples: Summer faculty, other state agency employees
2. Examples: State retirees, summer grad students
3. Rates refer to grant funding sources only. See the budget website for non-grant rates.


† FY16 rates are provisional and are subject to change.
* FY17 - FY19 rates shown are projected estimates for budgeting purposes only.

Graduate Assistant Stipends, Fees, and Tuition

A full time graduate assistant devotes one-half time to studies (approximately 20 hours per week) and one half-time to graduate assistant duties. During the summer, graduate assistants are put on special payroll and can work 40 hours per week. The summer stipend, below, utilizes the published rates and can be used as a tool for budgeting summer salary. The department sets the pay rates for summer employment. Refer to the Graduate School web site for additional information regarding graduate assistants.

Graduate Assistant Stipends
Estimates for Proposal Development Only


  Calendar Year 50% (20 Hrs) Academic Year 50% (20 Hrs) Summer (40 Hrs)
One Month
Summer (20 Hrs)
Three Months
Summer (40 Hrs)
Three Months
Bi-Weekly Pay Periods
Stipends for Academic Year August 2013 – May 2014
LEVEL I $26,879 $20,159 $4,135 $6,720 $13,440 $1,033.81
LEVEL II $28,283 $21,212 $4,351 $7,071 $14,142 $1,087.82
LEVEL III $31,444 $23,583 $4,838 $7,861 $15,722 $1,209.38
Stipends for Academic Year August 2014 – May 2015
LEVEL I $27,954 $20,966 $4,301 $6,989 $13,977 $1,075.16
LEVEL II $29,414 $22,061 $4,525 $7,354 $14,707 $1,131.31
LEVEL III $32,702 $24,527 $5,031 $8,176 $16,351 $1,257.77
Stipends for Academic Year August 2015 – May 2016 (5% projected increase)
LEVEL I $29,352 $22,014 $4,516 $7,338 $14,676 $1,128.91
LEVEL II $30,885 $23,164 $4,751 $7,721 $15,442 $1,187.87
LEVEL III $34,337 $25,753 $5,283 $8,584 $17,169 $1,320.66
Stipends for Academic Year August 2016 – May 2017 (5% projected increase)
LEVEL I $30,819 $23,114 $4,741 $7,705 $15,410 $1,185.36
LEVEL II $32,429 $24,322 $4,989 $8,107 $16,214 $1,247.27
LEVEL III $36,054 $27,040 $5,547 $9,013 $18,027 $1,386.69

Graduate Assistant Stipend Level Description:

  • LEVEL I – Graduate assistant with at least a baccalaureate degree.
  • LEVEL II – Experienced graduate assistant with at least the master’s degree or its equivalent in the field of graduate study. (Equivalency consists of 24 credits of appropriate course work beyond the baccalaureate, together with admission to a Ph.D. Program).
  • LEVEL III – For student with experience as graduate assistants who have at least the master’s degree or its equivalent and who have passed the general examination for the Ph.D.

† Please refer to the Payroll Department website for updated stipend information.

Graduate School Fees and Tuition

The schedule of fees contained in this section is comprehensive and is expected to prevail during the 2013-2014 academic year, but the Board of Trustees and the Board of Governors for Higher Education reserve the right, at any time, to authorize changes in fees and to establish new fees applicable to all currently enrolled students.

The fees and tuition for the 2014-2015 academic year are located at: http://bursar.uconn.edu/2014-2015-graduate-tuition-and-fees/.

OSP's tuition calculator has been developed to assist with budgeting tuition.

Actual Semester Dates

  • 2013 – 2014
    • Full Academic Year: 08/23/13-05/22/14; 19.5 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Fall Semester: 08/23/13-01/07/14; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Spring Semester: 01/07/14-05/22/14; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Spring Continuation: 01/08/14-05/22/14; 9.7 Pay Periods x Bi-Weekly $ = Offer Amt.
  • 2014 – 2015
    • Full Academic Year: 08/23/14-05/22/15; 19.5 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Fall Semester: 08/23/14-01/07/15; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Spring Semester: 01/07/15-05/22/15; 9.8 Pay Periods x Bi-Weekly $ = Offer Amt.
    • Spring Continuation: 01/08/15-05/22/15; 9.7 Pay Periods x Bi-Weekly $ = Offer Amt.
  • The 12-Month Stipend is not to be used in the offer letter.
  • You cannot arrive at the full academic year stipend by doubling the stipend paid for one semester.
  • Summer Stipend based on continuation dates 6.5 pay periods.

Post-Doctoral Stipends

  • Below are the current National Research Service Award (NRSA) Post Doctoral stipend levels that should be taken into consideration when preparing your proposal budget. These stipend levels must be used when applying to the NRSA for support. Stipend levels can also be found on the NIH website.
  • Use of the stipend level which is consistent with the intended postdoctoral years of experience is recommended for use with other support sources.

Post-Doctoral Stipend Levels


Years of Experience Stipend
0 $42,000
1 $43,680
2 $45,432
3 $47,244
4 $49,128
5 $51,096
6 $53,148
7+ $55,272

Student Labor Pay Scale

Student Labor and Work-Study are paid based on an established pay scale determined by the office of Student Employment. The rate of pay for a position is based on the skills and level of experience required for the position, regardless of whether earnings are paid through the work-study or student labor payrolls. The pay rate is determined by the hiring supervisor and is subject to approval by the student employment staff in the Office of Student Financial Aid Services.

Student Labor/Work Study Pay Scale (Effective January 2010)


Class Requirement Pay Rate
I The position does not require a specific degree of skill or prior work experience. $8.25
II The position requires a reasonable degree of skill, prior experience and a fair amount of responsibility. $8.40 – $9.60
III The position requires a high degree of skill and entails an extensive amount of responsibility. $9.65 – $11.60
IV The position requires advanced skill, market/environmental demand, knowledge and/or training in a scientific, academic or specialized study. $11.65 – $26.95

NIH Salary Cap

Effective January 20, 2012, the NIH salary limitation for Executive Level 2 was held at $179,700. For additional information, please refer to NIH Notice: NOT-OD-12-035.


Facilities and Administrative (F&A) Costs (Indirect Costs)

Federal & Corporate Rate

  Rate Base* 7/1/09 - 6/30/11 7/1/11 - 6/30/12 7/1/12 - 6/30/13 7/1/13 - 6/30/14 7/1/14 - 6/30/15
Research
On Campus MTDC 53.0% 57.0% 57.0% 58.0% 58.0%
Off Campus(2) MTDC 26.0% 26.0% 26.0% 26.0% 26.0%
Instruction
On Campus MTDC 60.0% 63.0% 63.0% 63.0% 63.0%
Off Campus(2) MTDC 26.0% 26.0% 26.0% 26.0% 26.0%
Other Sponsored Activities
On Campus MTDC 30.6% 29.2% 29.2% 29.2% 29.2%
Off Campus(2) MTDC 26.0% 26.0% 26.0% 26.0% 26.0%

The University’s F & A Agreement, negotiated with the Department of Health and Human Services. Cost/Indirect Cost Rate Agreement.

* F & A costs are calculated on Modified Total Direct Cost (MTDC) which is Direct Costs minus certain exclusions. Direct Costs include salary, fringe benefits, supplies, travel, animal per-diems and the first $25,000 of each subcontract, etc.

The exclusions include equipment over $5,000, rent, Specialized Service Facilities, fellowships, tuition and subcontract amounts beyond the first $25,000 for each subcontract.

    1. Equipment: In order to be consistent with State classification standards, the dollar threshold for capitalization of equipment at UConn is $5,000.
    2. For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off campus rate will apply. Grants or contracts will not be subject to more than one F & A rate. If more than 50% of a project is performed off campus, the off campus rate will apply to the entire project.
  • Sponsor Stated Limits:

    When the University collects F & A costs at less than the full federally negotiated rates, F & A costs are charged to Total Direct Costs (including equipment, subcontracts, etc., but excluding tuition) unless otherwise stated in the sponsor guidelines.

    Funding from state agency appropriations and local municipalities are charged a current reduced rate of 20%. F & A costs should be charged to Total Direct Costs, excluding tuition.

Animal Per Diems

Animal Per Diem Rates