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Thanks to everyone who sent me information on their S&W based IDC rates and
their institutional policies regarding contributions to retirement plans on
incremental salary (such as summer salary paid from a grant). For those
who have a mail manager that can handle attachments I'm attaching the
results.
A few schools will contribute to retirement plans on grant-funded salary if
the grant brings in full fringe benefits -- but this practice is being
questioned by auditors and the IRS. Some schools have fringe benefit rates
that vary with salary type (so that faculty summer salary and student wages
bring in only 10% fringes, for those mandated benefits); in these schools
there's no contribution to retirement plans on summer salary (and no issue
either).
The majority of state schools replying DO contribute to the retirement plan
on the basis of all salary paid; this seems to be a response to state
regulations and one school indicated that the source for the contribution
had to be the same as for the salary (eg, the grant).
A number of schools cited a policy of paying retirement contributions on
contracted (or base) salary only.
In situations where the school contributes to the retirement plan on the
basis of all salary and the PI wants to apply for a grant that won't cover
that expense there must be an account (dean, sponsored research, whatever)
to which that expense can be charged.
If you're able to read the attachment please recognize that I may have
misunderstood or mistyped the IDC rates, so don't quote me! It looks like
our new rate will be 48.5% S&W + 26% fringe.
Franci
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