Central Campus Assessments
Contents:
- Composite Benefit Rate
- Employee Support Program
- Unemployment Insurance
- Worker's Compensation
- GAEL
- GAEL Add on (Prop 2)
- UCRP Interest Assessment (RPNI)
- Vacation Leave Assessment
- General and Administrative Assessment
- UCOP Assessment
- UCPath Assessment
There are multiple assessments that Accounting and Fiscal Services coordinates on campus. Accounting and Fiscal Services is responsible for making recommendations to the Chancellor as to the assessment levels and implementing approved levels.
There are Payroll related and other Assessments. After the UCPath implementation (January 2020) and transition to composite benefit rates (CBR), most payroll related assessments are now incorporated into CBR (Employee Support Program, Unemployment Insurance, Worker’s Compensation). The following are the key changes
| Payroll Component | Prior to December 2019 | Effective January 1st 2020 - transition to UCPath |
| Composite Benefit Rates (CBR) Published Rates are only applied to "REG" type earn codes, i.e. no CBR on "VAC" earn types. Processed in UCPath and loaded to KFS using object code 1685 | ||
| Monthly process - does not charge Federal C&G. Processed in PPS and loaded in KFS using Origin Code PS and object code 7065 | Run in UCPath, posted with benefits. Does not assess on Vacation pay. Will not charge Federal C&G. Can only move charges via UCPath Transfer process. Processed in PPS and loaded in KFS using Origin Code UP and object code 7065. | |
Composite Benefit Rate
A composite benefit rate is an average cost of benefits for an employee group, where groups are defined by attributes such as benefit eligibility, employee class, exempt and non-exempt status, and job code. See CBR Benefits Rates page for more detail.
| For Employees with Full Benefits | FY 2023-24 | FY 2022-23 |
| Faculty | 32.6% | 32.7% |
| HComp-MSPPhys2-LawFac-Nurse-Police | 23.8% | 24.4% |
| Post Doc | 19.5% | 19.8% |
| Staff Exempt | 46.5% | 41.3% |
| Other Academic | 46.5% | 41.3% |
| Staff Non-Exempt | 52.0% | 48.7% |
| Food-Custodian-Grounds-BMW1 | 52.0% | 48.7% |
| For Employees with Less than Full Benefits and Students | FY 2023-24 | FY 2022-23 |
| Faculty Summer Salary | 5.3% | 6.6% |
| Student and No Benefits | 2.0% | 2.6% |
| Partial Benefit Eligibility | 2.0% | 2.6% |
Employee Support Program
The Employee Support Program provides rehabilitation, employee assistance (counseling), wellness, and accident prevention and safety programs. See CBR Benefits Rates Page for more detail.
Unemployment Insurance
The Employment Development Department (EDD) of the State of California pays out unemployment benefits to separated UC employees. The EDD sends a bill to UCI's HR department. To generate the revenue to pay for these charges, the University assesses all departments based on a small percentage of their payrolls. The assessment is divided into four groups: General, Federal, Hospital Funds, and all Other Funds. See CBR Benefits Rates Page for more detail.
Worker's Compensation
The University self-insures itself for Worker's Compensation claims. Each year an actuary determines and predicts how much will need to be paid out in Worker's Compensation for the following year. UCOP details how much the Irvine campus and Medical Center will be responsible for and the rate to charge payroll to generate that amount. See CBR Benefits Rates Page for more detail.
GAEL
(General, Automobile, and Employment Practices Liability, sometimes referred to as EPL)
GAEL is a University of California assessment to cover various liability and related loss prevention programs that cover all employees. The rates are assessed on the salaries of all university employees based upon funding source.
All federal and federal flow-through awards are excluded from these assessments. GAEL rates are reviewed and adjusted annually.
GAEL Add on (Prop 2)
Additional benefit cost for non-General Fund, non-Contract and Grant funds to reflect the benefit amount that these funds would have otherwise paid had the State not provided $436 million to the UC Retirement Plan. The intent of the State in providing the $436 million was to help pay down the unfunded liability associated with state funds and tuition and not to reduce costs for all fund types.
| FY 2023-24 * | FY 2022-23 | FY 2021-22 | FY 2020-21 | |
| GAEL Rates | 0.886% | 0.696% | 0.62% | 0.57% |
| Prop 2 | 0.118% | 0.204% | 0.20% | 0.22% |
| Total Assessment Rates | 1.01% | 0.90% | 0.82% | 0.79% |
* GAEL rate is 1.09% only for July 2023.
UCRP Interest Assessment (RPNI)
The University of California Retirement Plan (UCRP) interest assessment recovers the interest costs associated with the UC Retirement Plan unfunded liability, it is applied to all UCRP-covered payroll, and is allocated to all non-federal fund sources.
| Fiscal Year | UCRP Interest Assessment Rates |
| 2019-20 | 0.77% |
| 2020-21 | 0.30% |
| 2021-22 | 0.30% |
| 2022-23 | 0.30% |
| 2023-24 | 0.68% |
Vacation Leave Assessment
Vacation leave assessment is recorded to cover the estimated vacation earned and used during the fiscal year for all campus and medical center employees. The vacation assessment is based on a formula that incorporates vacation eligibility, hours of vacation earned, retirement program participation status, and an adjustment factor.
| Vacation Accrual | FY 2023-24 Rates | FY 2022-23 Rates | FY 2021-22 Rates |
| Fiscal Year Faculty | 7.5% | 7.0% | 7.0% |
| Accruing Staff & Non Faculty Academics | 7.5% | 7.0% | 7.0% |
| Non-Accruing Staff & Academic Year Faculty | 0.0% | 0.0% | 0.0% |
Non Payroll Campus Assessments
General and Administrative Assessment
The General & Administrative Assessment recovers costs associated with providing auxiliary and service enterprise units with administrative support services. The G&A Assessment for each unit is calculated by taking the G&A rate times each Auxiliary/Service Enterprise Unit's expenditure base, exclusive of their debt service payments and inventory costs. The rate is communicated in writing to each unit during the spring quarter prior to the fiscal year the rate will be effective.
UCOP Assessment
UCOP Assessment refers to an assessment that the Office of the President levies on campuses to support the operations of the office and various system wide programs.
UCPath Assessment
Starting 2017-18 a new assessment was introduced by UCOP to support UCPath Costs
| FY 2023-24 | FY 2022-23 | FY 2021-22 | |
| G&A Derived Rate - Campus G&A Derived Rate - Health Sciences |
3.13% 0.97% |
3.30% 1.22% |
3.80% 1.58% |
| UCOP Tax Rate - Campus UCOP Tax Rate - Health Sciences |
0.76% 0.25% |
0.87% 0.29% |
0.73% 0.24% |
| UCPathRate | 0.35% | 0.37% | 0.39% |
| Campus Contribution Inflationary Rate Space Assessment (cost per sq. feet)* |
8.60% $1.03 |
2.20% $0.95 |
2.99% $0.93 |