Fringe Benefits
Fringe Benefits Rates
Staff Benefit amounts that are charged to the departments for "benefits eligible employees." Premium sharing is a per month charge.
| Item | Staff Benefits | Amount | Limitations | |||
|---|---|---|---|---|---|---|
| 1 | OASI | 6.2% (.0620) Social Security Tax | Wage Base Limit for Social Security = $176,100 to 12/31/25 | |||
| 2 | RETIREMENT | TRS 8.25% = (.0825) | Teacher Retirement Matching Optional Retirement Matching 
 | |||
| 3 | UCI | .440% = (.00440) | First $9,000 in calendar year. (Note: this percentage is subject to change without notice if it is determined to be insufficient to cover unemployment claims) | |||
| 4 | WCI | .144% = (.00144) | No limit | |||
| 5 | VSL | 1.50% = (.0150) | No limit | |||
| 6 | Premium Sharing rates for 2025-2026 | Insurance Selected UT Select | Employee Only $842.66 | Employee & Spouse $1,284.34 | Employee & Child $1,125.26 | Employee & Family $1,569.62 | 
Premium Sharing Benefits are Paid Monthly
Benefits calculation for Temporary and Occasional Employees (not eligible for full-time benefits) = gross salary X 8.672%, (Items 1, 3, 4 above). Note: Effective for wages earned after 06/30/2000, under the student FICA exemption work-study students are not subject to UCI.
| OASI | 6.2% + 1.45% = 7.65% | 7.65% | .0765 | 
| UCI | .440% first $9,000 | .440% | .00440 | 
| WCI | .144% | .144% | .00144 | 
| TOTAL | 8.371% | .08371 | 
For more information about your fringe benefits, visit the following web sites: