Benefit Cost Transfer Worksheet

UCSF's Composite Benefit Rate (CBR) (opens in new window) agreement is applicable to all federal and non-federal sponsors, and sponsors should adhere to the full rates. However, a benefit cost transfer may be required when a sponsor has placed restrictions on allowable benefits costs and all — or a portion of — benefits charges must be transferred off of a project.  All benefit cost transfers are performed by Contracts and Grants Accounting and processed using UCPath.

How to request a benefit cost transfer

Use the Benefit Cost Transfer Worksheet to request transfers of benefits expenses without also moving salary expenses. The worksheet leverages the MyReports Distribution of Payroll Expense by Account Report to identify benefit costs by Account Code.

Consult the instructions provided in the first tab of the worksheet and note the following guidelines:

  • As a best practice, click the link above to download a new copy of the form with each submission to ensure you are using the latest version.
  • Only unallowable benefits need to be transferred off using the benefit cost transfer process.
  • Benefit cost transfers must be processed per employee. Please submit a separate worksheet for each employee.
  • The benefit cost transfer process restricts redistribution of dollars to the same deduction code. You cannot use the worksheet to move dollars from one deduction code to another.
  • o not process a salary cost transfer (direct retro) after you process a benefit cost transfer transaction for the same paycheck/payroll transaction. Doing so will cause benefit expenses to be out of sync between the direct retro and the benefit cost transfer.

As a reminder, the regular salary cost transfer (direct retro) process automatically redistributes all fringe expenses, including CBR and non-CBR benefit expenses, according to the user-specified salary expense redistribution. The benefit cost transfer process transfers only benefits expenses without moving salary expenses.

Identifying unallowable expenses for benefit cost transfers

For sponsors with restrictions on allowable benefits costs, the Budget & Resource Management website provides component percentages (opens in new window) to accommodate adjustments on an ad hoc basis. Questions about component percentages can be directed to [email protected].

If you have a benefit you want transferred off a non-federal project, indicate the rates in the Justification of Correction box on the Debit Input Tab of the Benefit Cost Transfer Worksheet. Documentation justifying the need for the benefit cost transfer is required.

Due to restrictions on funding for postdoctoral scholars under Ruth L. Kirschstein National Research Service Awards (NRSA), e.g., F32, and T32 awards, benefit cost transfers may be necessary to move the unallowable portion of benefit costs.

    The identified federal allowable and unallowable benefits under the NRSA mechanisms are:

    • for FY 2020-21, the allowable benefit rate is 87.9%; the unallowable benefit rate is 12.1%
    • for FY 2021-22, the allowable benefit rate is 82.97%; the unallowable benefit rate is 17.03%
    • for FY 2022-23, the allowable benefit rate is 81.99%; the unallowable benefit rate is 18.01%
    • for FY 2023-24, the allowable benefit rate is 79.5%; the unallowable benefit rate is 20.5%

    The CBR categories of allowable and unallowable benefit costs under NRSA mechanisms are:

    Benefit Category Allowable under NRSA Mechanisms
    Benefits Administration NO
    Dental Benefits YES
    Disability Benefits NO
    Employee Support Programs NO
    FICA Tax NO
    Incentive Award Programs NO
    Life Insurance NO
    Medical Benefits YES
    PFCB (Pay for Family Care and Bonding leave) NO
    Postdoctoral Scholars Childcare NO
    Retiree Health Benefits NO
    Retirement Benefits NO
    Senior Management Supplement NO
    Unemployment Insurance NO
    Vision Benefits YES
    Workers' Compensation NO

    To determine the dollar amount needed to transfer off the project:

    1. Access the "Benefit Component by CBR Group Lookup" Excel file available from the Budget & Resource Management CBR Rates page (opens in new window).
    2. Use the "Benefit category percent of rate" table to look up rates by benefit category for "Postdoctoral Fellows" for the desired fiscal year.

    If you have questions or need assistance using the Benefit Cost Transfer Worksheet, email Contract and Grants Accounting at [email protected].