SI

Specific Identification (SI) of Fringe Benefits

Effective 7/1/2007

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Please note that the SI amounts for 2007-08 have been established. They are: Retirement - unchanged at 10%; FICA - the rate is unchanged but salary cap increased to $99,694 (a blend of the 2007 actual cap and the projected 2008 cap); Health, prescription and dental $11,200 (the retiree piece is $2,600), the 'Other' rate is 2.1%.

Grand parenting ends effective 6/30/07. Recall that for research accounts, 61-0000 – 61-9999, fringe grand parenting was created (three years ago) to provide time for those projects that were originally budgeted using the old salary rate-based fringe system to prepare for the conversion to the SI fringe system. With the first payroll of 2007-08 (July 13, 2007), these accounts will now follow all SI fringe rules. Please contact Contracts & Grants with any questions.

The Research Associate/PostDoc's SI fringe rate is approximately 25% assuming a salary at the minumim NIH NRSA zero years of experience of $36,996. Research Associate fringe history can be found at: Research Associates at MSU

For tools to help you calculate fringe costs using SI:

A web-based multi-year salary and fringe budget builder can be found at: Salary Budget Builder
An excel spreadsheet with SI formulas that can be copied and pasted into your spreadsheets can be found at: SI Excel Worksheet
A rate chart showing the maximum SI rate based on salary: SI Fringe Chart
A chart of SI fringe costs for graduate assistants: Grad summary chart

For a history of SI: SI History

For the Controller's notice of SI rates: Controller Fringe Notice (pdf alternate)

If you have questions, comments, or suggestions please send them to: evon@cga.msu.edu or oneill@cga.msu.edu

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