Common use of TREATMENT OF FRINGE BENEFITS Clause in Contracts

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Fringe Benefits include: FICA, Retirement, Disability Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Insurance, Health & Dental Insurance, Death Benefits, Sabbatical Leave, and Post Retirement Benefits. This rate agreement updates the Fringe Benefits section only. The next indirect cost rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022. Next fringe benefit rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS SITE DEFINITION: The off-campus rate will apply for For all activities: a) Performed activities performed in facilities not owned by the institution organization and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s), the off-site rate will apply. Grants or contracts will not be subject to more than one F&A indirect cost rate. If more than 50% of a project is performed off-campusoff- site, the off-campus site rate will apply to the entire project. Fringe Benefits benefits include: FICA/Medicare, Retirement, Disability Insurance, Life Insurance, Tuition RemissionTIAA/CREF, Workers' Compensation, Unemployment Insurance and Health Insurance, Health & Dental Insurance, Death Benefits, Sabbatical Leave. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and Post Retirement Benefitsan acquisition cost of $5,000 or more per unit. This *The one year rate agreement updates extension of the Fringe Benefits section only. The next indirect cost rate was granted in accordance with the OMB Memorandum M-20-17.* **Next fringe benefit rates proposal based on the fiscal year ending June 30, 2022 2020 is due in our office by December 31, 20222020. Next fringe benefit rate F&A rates proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022.**

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS SITE DEFINITION: The off-campus site rate will apply for all activities: a) Performed in facilities not owned by the institution organization and where these facility costs are not included in the F&A indirect cost pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A indirect cost rate. If more than 50% of a project is performed off-campussite, the off-campus site rate will apply to the entire project. Fringe Benefits benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Disability Medical Insurance, Dental Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Disability Insurance, Health & Dental InsuranceTuition Fee Waiver, Special Employee Death BenefitsBenefit, Sabbatical LeaveEmployee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Post Retirement BenefitsMortgage Assistance. This rate agreement updates the Fringe Benefits Rates section only. All other terms and conditions from preceding agreement remain unchanged. The next indirect cost rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022. Next fringe benefit rate proposal based on the fiscal year ending June 30, 2022 2021 is due in our office by December 31, 20222021.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS SITE DEFINITION: The off-campus rate will apply for For all activities: a) Performed activities performed in facilities not owned by the institution organization and where these facility costs are not included in the F&A pools; or b) Where to which rent is directly allocated/charged allocated to the project(s), the off-site rate will apply. Grants or contracts will not be subject to more than one F&A indirect cost rate. If more than 50% of a project is performed off-campusoff- site, the off-campus site rate will apply to the entire project. Fringe Benefits benefits include: FICA/Medicare, Retirement, Disability Insurance, Life Insurance, Tuition RemissionTIAA/CREF, Workers' Compensation, Unemployment Insurance and Health Insurance, Health & Dental Insurance, Death Benefits, Sabbatical Leave. Equipment means an article of nonexpendable tangible personal property having a useful life of more than one year, and Post Retirement Benefitsan acquisition cost of $5,000 or more per unit. *This rate agreement updates the Fringe Benefits section only. The next indirect cost .* **Next Fringe Benefits rate proposal based on the fiscal year ending June 30, 2022 2021 is due in our office by December 31, 20222021. Next fringe benefit F&A rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022.**

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS SITE DEFINITION: The off-campus site rate will apply for all activities: a) Performed in facilities not owned by the institution organization and where these facility costs are not included in the F&A indirect cost pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A indirect cost rate. If more than 50% of a project is performed off-campussite, the off-campus site rate will apply to the entire project. Fringe Benefits benefits include: FICA, Unemployment Compensation, Workers' Compensation, Retirement, Disability Medical Insurance, Dental Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Disability Insurance, Health & Dental InsuranceTuition Fee Waiver, Special Employee Death BenefitsBenefit, Sabbatical LeaveEmployee Service Award, Flexible Benefits Cash Out, Vacation Payout, and Post Retirement BenefitsMortgage Assistance. This rate agreement updates the Fringe Benefits Rates section only. All other terms and conditions from preceding agreement remain unchanged. The next indirect cost rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022. Next fringe benefit rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 2022.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Fringe Benefits include: FICA, Retirement, Disability Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Insurance, Health & Dental Insurance, Death Scholarship Benefits, Sabbatical LeaveCompensated Absences, Terminal Pay, Death Benefits and Post Retirement BenefitsWorkers' Compensation. This rate agreement updates Rate Agreement applies to the University of Memphis and the University of Memphis Research Foundation (EIN 00-0000000). *This Rate Agreement is for Fringe Benefits section Benefit Rates only. The .* Your next indirect Fringe Benefit cost rate proposal based on actual costs for the fiscal year ending 6/30/2021 is due in our office by 12/31/2021. Your next F&A proposal based on actual costs for the fiscal year ending June 30, 2022 2020 is due in our office by December 31, 2022. Next fringe benefit rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 20222020.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES ABSENCES: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-–CAMPUS DEFINITION: The off-–campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-–campus, the off-–campus rate will apply to the entire project. Fringe Benefits includeThe following fringe benefits are included in the fringe benefit rate: FICA, RetirementPension, Medical Insurance, Disability Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Compensation, Dental Insurance, and Health & Dental Insurance, Death Benefits, Sabbatical Leave, Rebates. Equipment means tangible personal property (including information technology systems) having a useful life of more than one year and Post Retirement Benefitsa per–unit acquisition cost which equals or exceeds $5,000. This rate agreement updates the Fringe Benefits section only. The NEXT PROPOSAL DUE DATE Your next indirect cost rate proposal based on actual costs for the fiscal year ending June 30, 2022 06/30/2026 is due in our office by December 31, 2022. Next fringe benefit rate proposal based on the fiscal year ending June 30, 2022 is due in our office by December 31, 202212/31/2026.

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES ABSENCES: Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Fringe Benefits include: FICA, Retirement, Disability Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Insurance, Health & Dental Insurance, Death Benefits, Sabbatical Leave, and Post Retirement Benefits. *This rate agreement updates the Fringe Benefits section only. .* *The next indirect cost rate proposal based on the fiscal year ending June 30, 2022 2024 is due in our office by December 31, 20222024. Next fringe benefit rate proposal based on the fiscal year ending June 30, 2022 2023 is due in our office by December 31, 20222023.*

TREATMENT OF FRINGE BENEFITS. The fringe benefits are charged using the rate(s) listed in the Fringe Benefits Section of this Agreement. The fringe benefits included in the rate(s) are listed below. TREATMENT OF PAID ABSENCES Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences. OFF-CAMPUS DEFINITION: The off-campus rate will apply for all activities: a) Performed in facilities not owned by the institution and where these facility costs are not included in the F&A pools; or b) Where rent is directly allocated/charged to the project(s). Grants or contracts will not be subject to more than one F&A cost rate. If more than 50% of a project is performed off-campus, the off-campus rate will apply to the entire project. Fringe Benefits include: FICA, Retirement, Disability Health Insurance, Life Insurance, Tuition Remission, Workers' Compensation, Unemployment Insurance, Health & Dental InsuranceChild Care, Death Benefits, Sabbatical Leave, Terminated Annual Leave pay -out (benefits eligible employees only). The rates contained in this Agreement reflect the combined costs of the West Virginia University (WVU) and Post Retirement Benefitsthe West Virginia University Research Corporation (WVURC). *This rate agreement updates Rate Agreement reflect an update in the Fringe Benefits section Benefit Rates only. .* The next indirect cost rate fringe benefit proposal based on actual costs the fiscal Fiscal year ending June 30, 2022 2021, is due in our office by December 31, 20222021. Next fringe benefit rate The next facilities and administrative cost proposal based on actual costs for the fiscal year ending June 30, 2022 2022, is due in our office by December 31, 2022.