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Composite Benefit Rates (CBR) for FY27

January 9, 2026

Dear Campus Colleagues,

Please find the outlined fringe benefit rate proposal for the University of California, Merced for the rate periods July 1, 2026 – June 30, 2027, based on actual payroll and benefit costs for the fiscal year ended June 30, 2025.

 

Employee Group

Rates

Other Academic & Exempt Staff

48.00%

Faculty

40.30%

Post-Doctoral Scholars

25.10%

Food, Custodial and Ground Services

70.00%

Limited Benefits**

4.60%

Non-Exempt Staff

57.50%

**Including Faculty Summer Salaries

 

If the final approved rates differ from the proposed preliminary rates, UCPath will require adjustment to align (or “true up”) with the approved rates. These adjustments would be made retroactively.

For additional information, please refer to the Composite Benefit Rates webpage.  Please let me know if you have any questions.

 

Danelle Gates 

Cost Policy Analyst

Controller's Office