The justification must detail the elements that comprise the fringe benefits, e.g., FICA, worker’s compensation. If a fringe benefit rate is not used, you should explain how the fringe benefits were computed for each position. Salary Charged to Award Use the amount provided under section A. – Personnel (6). Fringe Charged to Award Provide total fringe amount based on the rate − applied to the total salary charted to the award. Fringe benefits charged to the award can only reflect the percentage of time devoted to the project. Do not combine the fringe benefit costs with direct salaries and wages in the personnel category. FEDERAL REQUEST - Sample Fringe Benefits Narrative Salary Total Fringe Charged to Award Charged to (4) Award Position Name Rate (5) (1) (2) (3) Project Director Doe $6,489 29.65% $1,924 Vacant, to be Substance Abuse $46,276 hired within 90 Counselor 29.65% $13,720 days of grant award FEDERAL REQUEST (enter in Section B column 1, line 6b of SF-424A) $15,644 FEDERAL REQUEST Sample Justification for Fringe Benefits – XYZ organization’s Fringe benefits are comprised of: Fringe Category Rate Retirement 10% FICA 7.65% Insurance 6% Social Security 6% 29.65% The fringe benefit rate for full-time employees for years one and two is calculated at 29.65%. For years three, four, and five is anticipated to increase to 31%. Travel
The justification must detail the elements that comprise the fringe benefits, e.g., FICA, worker’s compensation. If a fringe benefit rate is not used, you should explain how the fringe benefits were computed for each position. Salary Charged to Award – Use the amount provided under section A. Personnel (6). Fringe Charged to Award − Provide total fringe amount based on the rate applied to the total salary charted to the award. Fringe benefits charged to the award can only reflect the percentage of time devoted to the project. Do not combine the fringe benefit costs with direct salaries and wages in the personnel category. FEDERAL REQUEST - Sample Fringe Benefits Narrative Position (1) Name (2) Rate (3) Salary Charged to Award (4) Total Fringe Charged to Award (5) Project Director Doe 29.65% $6,489 $1,924 Substance Abuse Counselor Vacant, to be hired within 90 days of grant award 29.65% $46,276 $13,720 FEDERAL REQUEST (enter in Section B column 1, line 6b of SF-424A) $15,644 FEDERAL REQUEST – Sample Justification for Fringe Benefits XYZ organization’s Fringe benefits are comprised of: Fringe Category Rate Retirement 10% FICA 7.65% Insurance 6% Social Security 6% 29.65% The fringe benefit rate for full-time employees for years one and two is calculated at 29.65%. For years three, four, and five is anticipated to increase to 31%. Travel
updated-tor-7-31-18-modified-v1.docx