Budget Preparation

Fringe Benefits Rates (Employer Contributions)

FY2026 Employer Contributions - % Rates

Banner Account Code Description Percentage
50040 Classified Full-Time Exempt (Salaried) 43.50%
50040      Classified Full-Time Non-exempt (Hourly) 41.80%
50040 Classified Part-Time Non-exempt (Hourly) 41.80%
50040 Classified 30/Hour Week Non-exempt 41.80%
50040 Winthrop University Police Department 41.80%
50040      Facilities Management  41.80%
50060 Unclassified Administrators 43.50%
50060           Teaching Faculty <12 months 43.50%
50060 Teaching Faculty & Administrators 43.50%
50090 Interim Faculty 24.20%
50080, 50110-50140 Temporaryw/ Retirement Benefits, Summer School 24.20%
50160, 50165, 50080, 50155 Dual, Teach Dual, Fac Over, TSA, Chair Stipend 43.50%
50165 Dual Non-exempt 41.80%
50165 TSA Non-exempt but Paid in Lump Sum 41.80%
50310 Temporary Exempt 24.20%
50310 Temporary Non-Exempt 24.20%
50310 Temporary Dept Time Entry 24.20%
50320, 50330 Student 3.40%