UCF implemented a new cost allocation process for charging employee fringe benefit costs university-wide starting with fiscal year 2018. This cost allocation process charges fringe benefits to departments and projects based on a set of fixed rates that will be applied to the gross salary expenses of defined employee groups. This new process is known as a composite fringe benefit rate (CFBR) or “pooled fringe rate” cost allocation method.
There are various advantages to this new methodology. The use of a fringe benefits pool simplifies and improves the preparation and administration of budgets, including those associated with the grant proposal budget process.
Information from Division of Finance at CFBR | Financial Affairs
| Employee Classification | Rate for FY2027 (July 1, 2026 – June 30, 2027) | Rate for FY2026 (July 1, 2025 – June 30,2026 |
| Faculty | 34% | 29% |
| Staff | 47% | A&P (38%)/USPS (50%) |
| Post-Doctoral Scholars | 23% | 18% |
| Students | 2% | 0% |
| OPS Non-Students | 11% | 8% |