Our fringe benefit rates are directly charged as they are
incurred...each pay period.  The rate is a composite of a number
of factors including:

Retirement                17.66%
Social security            7.65%
Worker's Compensation       .31%
Unemployment Compensation   .00% *
Health Insurance           5.60%
State Life Insurance        .16%
General Liability           .00% *
Personnel Assessment        .03%
Annual and Sick Pool       3.01%

TOTAL FRINGE RATE         34.42%

* Actual calculated amount is so small that it is not shown past
two decimal places but is, in fact, utilized in charging against
earned wages.

This system has worked well for us.  Hope it can be of some value
to others.

Rusty Okoniewski, Director
Division of Sponsored Research & Training (DSRT)
University of Central Florida
4000 Central Florida Blvd. (ADM 243)
Orlando, FL 32816-0150
Phone: (407) 823-3778   FAX: (407) 823-3299
E-mail: xxxxxx@dsrt.ucf.edu