Assessment Rates - FY 2024-25
This page provides the historical FY2024-25 UC ANR assessment rates used for budgeting, payroll-related planning, and financial review. Rates are organized by category and include associated natural account information and supporting resources.
Composite Benefits Rates (CBR)
Composite Benefit Rates (CBR) vary by employee group and benefit eligibility status. The table below summarizes federally approved and proposed rates.
CBR Rate Table
UCPATH CBR Group | CBR Group Description | Federally Approved | Federally Approved |
|---|---|---|---|
| Full Benefit Eligibility | |||
1 & 3 | Academic (Full Benefit Eligible) | 39.6% | 41.0% |
10 | Management (Full Benefit Eligible) | 39.6% | 41.0% |
4 | Staff Exempt (Full Benefit Eligible) | 43.4% | 44.1% |
5 | Staff Non-Exempt (Full Benefit Eligible) | 59.3% | 59.3% |
| Not Eligible for Full Benefits | |||
6 | UC Davis Grad & Undergrad Students | 1.6% | 1.9% |
7 | Postdoc Employees | 8.4% | 20.0% |
8, 9, 14 | All Limited Term Employees | 8.1% | 3.8% |
Rate Workbook
Download FY 2024-25 CBR Summary Workbook (Excel)
General, Automobile, and Employment Liability (GAEL)
Rate: 1.95%
Natural Account: 531010 - General Liability Insurance
Vacation Leave Assessments (VLA)
Rate: 8.2%
Natural Account: 508300 - Vacation Accrued Expenses
UCRP Payroll Assessment for FY2024-25
Rate: 0.68%
Natural Account: 505500 - UCRP Supplemental Assessment Benefits Expense Interest