This page provides current 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 Benefit 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 | Eligibility | Federally Approved | Federally Approved |
|---|---|---|---|---|
1 & 3 | Academic | Full Benefit Eligible | 43.9% | 44.7% |
10 | Management | Full Benefit Eligible | 43.9% | 44.7% |
4 | Staff Exempt | Full Benefit Eligible | 50.5% | 55.8% |
5 | Staff Non-Exempt | Full Benefit Eligible | 58.6% | 62.8% |
6 | UC Davis Grad & Undergrad Students | Not Eligible for Full Benefits | 1.9% | 2.2% |
7 | Postdoc Employees | Not Eligible for Full Benefits | 20.0% | 25.0% |
8, 9, 14 | All Limited Term Employees | Not Eligible for Full Benefits | 5.3% | 5.3% |
Download a copy of FY 2026-27 CBR Summary Workbook (Excel, 45KB)
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 (FY2026-27)
Rate: 0.65%
Description:
Interest assessment applied as percentage of all non-federal sources of covered compensation.
Natural Account: 505500 - UCRP Supplemental Assessment Benefits Expense Interest