Last updated: 04/14/2025

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EPCS records must be FINALIZED at least 3 business days before the due date.

The following information should be used for preparing sponsored project proposal budgets. For more information on developing proposal budgets, please visit prepare your application, or contact your Pre-Award Sponsored Projects Administrator (SPA). 

University of Oregon Fringe Benefits or Other Personnel Expense (OPE)

*The 2030 rates are based on SPS estimates for proposal budget purposes only.

As of FY21 retirees are no longer included. See the Employee Rate Group Matrix.

University of Oregon employee fringe benefit costs encompass the following items for UO employees, all of which are required: (a) FICA, (b) retirement, (c) health insurance, (d) workers’ compensation/SAIF, (e) unemployment insurance, (f) employee liability insurance, (g) life insurance, (h) graduate teaching fellows’ fringe benefits including health insurance and fees, and (i) leave as appropriate. For the purpose of estimating and budgeting proposal costs, fringe benefit rates are based on employee classification (E-Class) in accordance with the University’s federally negotiated fringe benefit rate proposal submitted to the Department of Health and Human Services (DHHS). Please note that when leave is taken by an employee, it is charged directly to a central fund and not charged to the sponsored project. Given that the blended OPE includes leave, Principal Investigators (PIs) may choose how they prefer to budget for salary and OPE. There are two choices: (1) budgeting salary and OPE at 100% effort; or (2) budgeting salary and OPE at reduced levels based on guidance from Budget and Resource Planning.

SPS recommends that PIs budget salary and OPE at 100% effort because if your staff do not take at least the average leave, the unit will be responsible for any shortage with little to no recourse to go back to the sponsor for additional monies. But the choice is the PIs. If the PI is confident that her/his staff will take at least average leave, effort may be calculated at the reduced salary and OPE. Please work with your pre-award SPA when you are developing your budget.

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Annual Cost Increases: Personnel Costs and Cost of Living Adjustment (COLA)

Personnel Costs - Salary and Wages 

UO and United Academics have negotiated a multi-year salary increase plan. This includes an initial across the board increase of 4.5% at the point of CBA ratification. On September 1, 2025, the following annual cost increases for salary and wages will be implemented:

The across-the-board salary increases are included in the SPS Excel budget templates as of April 10, 2025.

SPS recommends budgeting cost increases for salary and wages per the table listed above. See the UA bargaining agreement on salary. Note effective July, 1, 2017, minimum Post-doctoral salaries must be in accordance with the articles of the CBA.

Personnel Costs - Fringe Benefits

Yearly cost increases of fringe benefits are included for UO personnel other than Graduate Employees (GE) and are based on the University’s planned increases to fringe benefits. For more information, see the estimated rates for future years and blended OPE.

Non-personnel Costs

Annual COLA increases of up to 3.7% for non-personnel-related costs is based on the U.S. Department of Labor, Bureau of Labor Statistics, Consumer Price Index data. Please use this rate for annual budgeted cost increases on proposal budgets unless a different annual increase is outlined for that cost category, i.e., Personnel Costs, or GE rates. Sourced from the BLS.

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Postdoctoral Salary Floors

In accordance with the three-year ratified Collective Bargaining Agreement (CBA) between the University of Oregon and United Academics, AAUP / AFT, AFL-CIO, through June 30, 2024, the minimum Postdoctoral salaries must be in accordance with the articles of the CBA. Please reference the CBA on UO Human Resources’ website.

Note #1: Per the CBA noted above, effective July 1, 2017, the minimum salary floor for postdoctoral scholars on 12- month appointments will be no less than the amounts set according to the NIH Postdoctoral minimum salary schedule and the floor will be adjusted each year pursuant to the current Postdoctoral Stipend levels posted by the National Institutes of Health (NIH).

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Student Wages

Effective July 1, 2024 - June 30, 2025

Policies and Procedures: Student Workers

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GE Information

2024-2026 GE Salaries

Base rate at $49,179, in AY 24-25: 5% increase for AY 25-26 - Salaries above $50,000: 4% for AY24-25

GE Appointment Costs and Charging Guidance

The minimum allowable appointment is 0.25 FTE for a full quarter starting Fall 2024. The maximum allowable appointment is 0.49 FTE. These rates apply to teaching, research, and administrative GE positions. GE salaries are budgeted according to the FTE percentage of the appointment up to the maximum of 0.49 FTE. 

Academic and administrative units reserve the right to pay at a higher level, so long as salary equity by level of appointment for GEs is maintained in the department, program, or administrative unit. Higher annual wages and level of FTE must be listed by the unit for each position in the budget. For more GE information, visit this Graduate Employment page.

2025-2026 GE Insurance

Following are the insurance rates based on the graduate studies website. Summer and Fall 2025 rates have been increased from 2024 rates by a COLA of 7.5% and 5.2% respectively.

2025-2026 GE Fees

(AY Increase of 2.94%, Summer Increase of 2.98%)

For grant budgeting:

2024-2025 GE Tuition

(2.7% Annual increase resident, 2.7% non-resident)

• Resident Graduate Students: $5,607 per term / $16,821 (3 terms)
  • (All GE appointments and for in-state graduate trainees)
• Non-resident Graduate Students: $10,242 per term / $30,726 (3 terms)
  • (Out-of-state graduate trainees on training grants or fellowships)

Note #1: The amounts and average annual increases displayed above are for the purpose of reasonably estimating externally funded proposal costs and are based on historical data. The actual costs charged to a sponsored project during the award period are based on actual rates in effect at the time the expenditures are charged to the award.

Note #2: Tuition Support for Grant-Funded GEs. Effective Fall 2014, the University will provide support to grants on which GEs are hired. In short, the labor index will be charged only three credits of tuition when the index is a grant and when the appointee is a research level III research fellow (GE). The balance of the tuition will be charged to a non-grant index in the hiring unit. Hiring units with GEs supported on grants should consult their dean’s office to determine the index that will be used. Contact Phil Davis in BAO Financial Services – pdavis@uoregon.edu with the index to be charged.

Note #3: Graduate Employee Identification and Rate Code: Information on Graduate Student tuition charges to training grants and fellowships.

Note #4: The Tuition costs listed above are estimated based on the Office of the Registrar’s schedule for the classification of graduate (master's/doctoral). Tuition amounts vary by school/college (and in some cases graduate program). Reference the Registrar’s website for specific tuition rates per term.

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Travel

For current rates/amounts, visit the Business Affairs Office (BAO) website.

Facilities and Administrative (F&A) Rates (Indirect Costs)

Predetermined rates from 07/01/2023 to 06/30/2027, Agreement dated 06/12/2024.

Off-campus F&A and Non-Standard F&A Rates

Inclusion of Off-campus Rate in Budget: Projects proposing the use of an off-campus F&A rate in the budget must obtain prior approval from SPS. Please contact your SPS Pre-award SPA to determine whether the Request for F&A Exception and Off-campus Determination Form is required. 

If required by SPS, the Request for F&A Exception and Off-campus Determination (F&A Exception Request form) must be completed, signed, and submitted to your SPS SPA at least five business days before the proposal deadline. 

Inclusion of Non-Standard F&A Rate or F&A Return in Budget: Unless the agency has a published policy on the F&A restriction, all projects proposing to use a non-standard F&A rate or requesting a F&A return exception in the budget must obtain prior approval from SPS by completing the F&A Rate Exception (FARE) Request and submitting it to your SPS Pre-award SPA via the web. Please complete the request at least five business days before the proposal deadline. 

The F&A Rate Exception (FARE) Request Form may not be required by SPS when acceptable documentation of the sponsor's requirement is submitted to SPS. Acceptable documentation of a sponsor's restriction on F&A can be in the form of the requirement as it is outlined in the sponsor's RFP or sponsor guidelines, or in an email or letter format obtained from an authorized representative of the sponsor.

F&A Rate Exception (FARE) Request Form is now a Smartsheet web form. 

If an agency has a published policy including a restricted F&A rate lower than the University of Oregon’s current Federally-negotiated F&A rate, and the agency does not specify how the rate is to be applied, the agency’s lower restricted F&A rate will be applied to Total Direct Costs (TDC).

F&A Rate Definitions

Indirect cost rate definitions for the types Research, Instruction, and Other Sponsored Activities is found in 2 CFR Part 200, Appendix III: Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Institutions of Higher Education (IHEs). For questions about these definitions, please contact your SPS SPA. 

UO’s full negotiated F&A rate must be applied unless the agency has a published policy on the F&A restriction.

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Cost Share

University procedure is to provide cost share only when required by agency guidelines or delineated in specific program announcements. 

Cost share commitments should be held to a minimum. 

Cost-share is that portion of the total sponsored project cost paid by sources other than the sponsor. 

Cost sharing has significant financial impact on the department providing the funds and on the University as a whole. Cost share increases the requirements for auditable recordkeeping, has an adverse effect on the University’s recovery of indirect (F&A) costs and reduces the flexibility of the PIs to conduct other research when their effort is pledged to specific projects.

2 CFR 200.306

1. Under Federal research proposals, voluntary committed cost sharing is not expected. It cannot be used as a factor during the merit review of applications or proposals, but may be considered if it is both in accordance with Federal awarding agency regulations and specified in a notice of funding opportunity. Criteria for considering voluntary committed cost sharing and any other program policy factors that may be used to determine who may receive a Federal award must be explicitly described in the notice of funding opportunity.
2. For all Federal awards, any shared costs or matching funds and all contributions, including cash and third-party in-kind contributions, must be accepted as part of the non-Federal entity's cost sharing or matching when such contributions meet all of the following criteria:
   1. Are verifiable from the non-Federal entity's records;
   2. Are not included as contributions for any other Federal award;
   3. Are necessary and reasonable for accomplishment of project or program objectives;
   4. Are allowable under Subpart E—Cost Principles of this part;
   5. Are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs;
   6. Are provided for in the approved budget when required by the Federal awarding agency; and
   7. Conform to other provisions of this part, as applicable.
3. Unrecovered indirect costs, including indirect costs on cost sharing or matching may be included as part of cost sharing or matching only with the prior approval of the Federal awarding agency. Unrecovered indirect cost means the difference between the amount charged to the Federal award and the amount which could have been charged to the Federal award under the non-Federal entity's approved negotiated indirect cost rate.

See 2 CFR 200.306 sections (d) through (k) for additional Federal Regulations in this part or contact your SPS Sponsored Projects Administrator for clarifications and/or questions. 

Third Party Letters of Commitment including cost share: Third Party entities should include a certification in a letter of commitment submitted to the UO certifying that cost-sharing provided is from non-Federal sources. 

Inclusion of Voluntary Committed Cost Share: All projects proposing inclusion of Voluntary committed cost share (cost share not required by the sponsor but quantified in the proposal) in the proposal must obtain prior approval from the Office of the VP for Research and Innovation by completing the Cost Share Request Form and submitting it to your SPS SPA. The form must be completed, signed, and returned to your SPS SPA at least five business days before the proposal deadline.

Request for Cost Share Approval form

Inclusion of Mandatory Cost Share: All projects proposing inclusion of Mandatory (required by the sponsor) cost share quantified in the proposal must obtain prior approval from SPS by working with their SPS Pre-award SPA. Completing and submitting a Cost Share Request Form is not required for this purpose when cost sharing is determined to be Mandatory. Adequate documentation of a Mandatory cost share requirement is necessary and can be in the form of the requirement as outlined in the RFP or sponsor guidelines, or in an e-mail or letter format obtained from an authorized representative of the sponsor.

Reference on cost sharing.

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