Payroll Office
Fringe Benefit Information
Definition: Fringe Benefits are employer related expenses in employing an employee above the employee's salary or wage compensation. At UTSA, Fringe Benefits are charged proportionally to the department, or account, funding the employee's salary and wages.
For budgeting purposes only, you may estimate your department's Fringe Benefit expense by the following categories.
Benefit Eligible Employees: Multiply Total Compensation by each row of benefit rates for Lines 1, 2, 3, 4, 5, and add $732.19 for Line 6. Apply Line 7 if applicable, and sum all products.
Non-benefit Employees: Multiply Total Compensation by each row or benefit rates for Lines 1, 3, and 4, and sum all products.
Student Employees: Multiply Total Compensation by each row or benefit rates for Lines 1, and 4, and sum all products. Qualified students during an enrollment period may be exempt from OASI, Line 1.
| Line |
Benefit |
Rate |
Limits | |||
| 1 | OASI | 6.20% (0.062)
Social Security 1.45% (0.01450 Medicare 7.65% (0.0765) Total OASI |
Social Security Wage Base
$106,800 No Limit for Medicare tax |
|||
| 2 | Retirement | 6.58%
(0.0658)TRS matching 8.50% (0.0850)ORP matching |
Wage Base $245,000 | |||
| 3 | Unemployment Compensation Insurance-UCI | 0.389%
(0.00389) Rate is subject to change without notice to fund unemployment claims. |
Wage Base $9,000 | |||
| 4 | Workers Compensation Ins - WCI | 0.151% (0.00151) | No Limit | |||
| 5 | Vacation Sick Leave - VSL | 1.1% (0.011) | No Limit | |||
| 6 | Premium Sharing Rates | Insurance Title | Employee Only | Employee & Spouse | Employee & Child | Employee & Family |
| UT Select | $393.08 | $599.14 | $524.91 | $732.19 | ||
| 7 | University Salary Supplement | USS | None | $75.00 | $75.00 | $125.00 |
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