The Uniform Guidance defines Fringe Benefits in §200.431 as follows:
UCI is currently in the process of transitioning to Composite Benefit Rates (CBR). A list of rates is available on the Office of Research's Employee Fringe Benefits page.
Benefits for Graduate Student Researchers
Graduate Student Researcher appointments of 25 percent time or more for a quarter receive full fee/tuition remission. This fee/tuition remission is considered a fringe benefit, and is automatically charged to the same funding source that is charged for the student’s salary in the payroll system. For budgeting purposes, however, tuition remission is budgeted under Other Direct Costs.
The Graduate Division provides information and links to resources for employing Graduate Student Researchers on their Employment: Faculty and Staff page.