UCPath and Benefit Cost Transfers

In conjunction with the UCPath go-live on June 1, UCSF implemented a Composite Benefit Rate (CBR) model to assess the employer share of benefit costs for all faculty and staff. In preparation for this change, all research proposals submitted since October 1, 2019, included CBRs. The federal government has now approved UCSF’s CBR model for use effective June 1 in accordance with 2 C.F.R. § 200.431 (d). As authorized in 2 C.F.R. § 200.431 (d), UCSF may assign and recover from all federal sponsors fringe benefit costs for related salary as a pooled average cost, or CBR, unless specifically excepted.

While UCSF’s CBR agreement is applicable to all sponsors, certain restrictions on allowable benefit costs may apply for specific funding mechanisms. This includes restrictions on funding for postdoctoral scholars under Ruth L. Kirschstein National Research Service Awards (NRSA). RSAs should identify other non-salary or non-federal restrictions that limit what specific benefits can be charged and address with sponsors, as CBR costs to all eligible salary will be assessed by the UCPath payroll system.

Where a restriction on benefits charges has been identified, a benefit cost transfer may be necessary. Due to the limited number of situations currently identified, all benefit cost transfers will be performed initially by the Controller's Office. A process to request a benefit cost transfer is being developed and will be published once finalized. To identify if a portion of the CBR is considered unallowable and may need to be transferred, consult the breakdown of CBRs by benefit category using the Benefit Component by CBR Group Lookup on the rates page of the Budget and Resource Management CBR website.