F&A cost rates have been negotiated with the Department of Health and Human Services in an agreement dated 05/21/08. The curent rate is 69.0%. All new and renewal research applications with a start date on or after 09/01/2008 must use a rate of 69.5%.

The modified total direct cost (MTDC) base excludes equipment, alterations and renovations, patient care costs, student aid, stipends, tuition, dependency allowances and all consortium costs beyond $25,000 per consortium.

For Competing New and Renewal Applications:

The F&A cost rate will apply for an entire fiscal year and may vary over the entire project period (see table below). Use the rate in effect for the fiscal year (FY) in which the start date occurs.

Non-SNAP applications require budget calculations. F&A cost rate is determined from the start date of the last competitive grant award. For awards with start dates after May 13, 2001, the F&A cost rate will vary by fiscal year, and it may be necessary to use a split rate. For complete description, see NIH PHS 2590 Budget Guidelines.

Fringe Benefit Rate

The fringe benefit rate is calculated on a fiscal year basis.

The rate is currently 30%. For budgeting purposes use the fringe benefit rate of 30% for proposals with a start date of 09/01/2008 or later.