F&A Rates

Facilities and administrative (F&A) costs are infrastructure and administration costs associated with the conduct of research and other sponsored projects that cannot be readily and specifically identified with a particular project. F&A costs are synonymous with “indirect costs” and “overhead” and are incurred for expenses such as utilities; buildings; operation and maintenance; library-related expenditures; university services, such as telephones and computer infrastructure; department, college, and service unit administrative costs; and federally mandated research compliance.

Predetermined federal F&A rates are established for UNLV with the Department of Health and Human Services/Department of Cost Allocations, which operates as UNLV’s cognizant agency for the federal government. The following table summarizes the rates established for federally funded projects that have been approved for use on grants, contracts, and other agreements with the federal government. Industry projects are subject to uncapped rates, which may include an additional 10 percent to cover actual UNLV costs disallowed during the federal rate calculation.

Type From To On Campus Off Campus
Final 07/01/2021 6/30/2023 49.50% 26.0%
Predetermined 07/01/2023 6/30/2025 51.00% 26.0%
Predetermined 07/01/2025 6/30/2026 51.50% 26.0%
Provisional 07/01/2026 Until Amended 51.50% 30.0%
Clinical Trials 11/1/2017 Until Amended 30.00% 30.0%
Other Sponsored Activity
Type From To On Campus Off Campus
Final 07/01/21 6/30/2023 36.00% 26.0%
Predetermined 07/01/23 6/30/2026 36.50% 26.0%
Provisional 07/01/2026 Until Amended 36.50% 26.0%
Instruction and Training
Type From To On Campus Off Campus
Final 07/01/2021 6/30/2023 48.0% 26.0%
Predetermined 07/01/2023 6/30/2026 48.0% 26.0%
Provisional 07/01/2026 Until Amended 49.0% 26.0%

The above rates should be applied on a modified total direct cost (MTDC) basis for all federally funded projects unless directed otherwise. MTDCs consist of all salaries and wages, fringe benefits, materials, supplies, services, travel, and subgrants and subcontracts up to the first $25,000 of each subgrant or subcontract (regardless of the period covered by the subgrant or subcontract). Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, tuition remission, rental costs of off-site facilities, scholarships, and fellowships, as well as the portion of each subgrant and subcontract in excess of $25,000.

Fringe Benefits Rates

UNLV Office of the Controller has instituted Fringe Pool Rates. For proposal budgeting purposes, please use the fringe pool rates. Fringe benefits rates for FY25 (pay period beginning 7/1/2024) are listed below and should be used when budgeting salaries:

Employee Type/Job Family FY22 Fringe Rate FY23 Fringe Rate FY24 Fringe Rate FY25 Fringe Rate
Faculty/Professional Staff 29.40% 27.20% 30.60% 33.40%
Clinical Faculty N/A 23.30% 24.90% 31.90%
Classified Staff 43.40% 38.10% 41.30% 42.70%
Letter of Appointment 19.00% 23.00% 22.80% 14.7%
Medical Resident 22.00% 24.30% 26.60% 20.70%
Graduate Assistant 10.40% 15.00% 19.20% 13.30%
Student and other Hourly 4.30% 4.50% 4.60% 2%
Non-retirement earnings 2.40% 2.50% 2.50% 2.50%