UCSF assesses departments and funds for employer expenses associated with most benefits based on a fixed percentage of an employee’s salary, known as a Composite Benefit Rate (CBR). Certain benefit expenses are assessed in addition to the CBR. These individual employer contribution rates are assessed through both UCPath and the General Ledger. Refer to Employer Contribution Rates for Employee Benefits to review benefit rate information for individual benefit charges and links to benefit rate tables maintained outside of the Controller’s Office.