The University of Nebraska at Omaha, Office of Business and Finance has established, by employee subgroup code (ESG code), the following fringe benefit rate *estimates:
| ESG Code | Rate |
|---|---|
| Faculty – J,K,L | 28.30% of salary |
| Staff – Managerial/Professional – B | 29.32% of salary |
| Staff – Office/Service – C | 32.16% of salary |
| Administrative – M1, N1 | 23.67% of salary |
| Graduate Assistantships | See Below |
| Part-time (less than 0.05 FTE) Employees; including part-time; student workers | 7.97% of salary |
Graduate assistantship (GA) benefits include tuition, health insurance, and workers compensation (0.32% of salary). Tuition rates are estimated at resident tuition rates times the estimated number of credit hours (min of 12 per year).
Tuition rates include a 3.5% annual increase. **GA health insurance is estimated at the following rates with a 10% annual increase:
| 07/01/2024 – 06/30/2025 | $3,909 |
| 07/01/2025 – 06/30/2026 | $4,300 |
| 07/01/2026 – 06/30/2027 | $4,730 |
| 07/01/2027 – 06/30/2028 | $5,203 |
| 07/01/2028 – 06/30/2029 | $5,723 |
*Per our Negotiated Indirect Cost Rate Agreement, fringe benefits are specifically identified to each employee and are charged individually as direct costs to sponsored projects. Therefore, a higher or lower rate may be estimated on a case-by-case basis, if justified in the proposal. Benefits include FICA, worker's compensation, unemployment, retirement, and health & life insurance.
**Health insurance rates take into consideration that GAs must pay 21% of the cost of their individual health benefit. This is applicable to all funding sources including but not limited to state and sponsored project accounts.