FAC Rates


Facilities & Administrative (F & A) rates are used to recover costs spent on sponsored activities that cannot be directly attributed to a particular project. These are often called indirect costs. The Cost Studies group calculates, proposes, and negotiates F&A rates with the federal government (Department of Health and Human Services). This process is generally done on a four-year cycle at Emory.

University Rate Agreement dated August 2, 2016

University Rate Agreement dated July 31, 2015

University Rate Agreement dated April 8, 2015

University Rate Agreement dated June 26, 2014

University Rate Agreement dated July 22, 2013

University Rate Agreement dated February 6, 2012

Yerkes Rate Agreement dated February 6, 2012

Questions? Please contact James Goff or Josh Rosenberg

University F&A Rate

Click for a Comprehensive F&A Rate Guidance

FY EffectiveDates Organized Research Other Sponsored Activities Instruction
  On Off Adj On Off Adj On Off Adj
FY16 through FY19 9/1/15 - 8/31/19 56.0% 26.0% 28.2% 39.0% 26.0% 27.8% 55.0% 26.0% 37.5%
FY15 9/1/14 - 8/31/15  56.0% 26.0% 28.2% 39.0% 26.0% 27.8% 55.0% 26.0% 37.5%
FY14 9/1/13 - 8/31/14 56.0% 26.0% 28.2% 39.0% 26.0% 27.8% 55.0% 26.0% 37.5%
FY13 9/1/12 - 8/31/13 56.0% 26.0% 28.2% 39.0% 26.0% 27.8% 55.0% 26.0% 37.5%
FY12 9/1/11 - 8/31/12 55.0% 26.0% 29.1% 36.3% 25.5% 26.5% 52.0% 26.0% 38.7%
FY11 9/1/10 - 8/31/11 55.0% 26.0% 29.1% 36.3% 25.5% 26.5% 52.0% 26.0% 38.7%
FY10 9/1/09 - 8/31/10 55.0% 26.0% 29.1% 36.3% 25.5% 26.5% 52.0% 26.0% 38.7%
FY09 9/1/08 - 8/31/09 55.0% 26.0% 29.1% 36.3% 25.5% 26.5% 52.0% 26.0% 38.7%
FY08 9/1/07 - 8/31/08 54.5% 26.0% 29.1% 36.3% 25.5% 26.5% 52.0% 26.0% 38.7%
FY07 8/1/06 - 8/31/07 53.0% 26.0% 29.1% 42.9% 26.0% 27.8% 54.9% 26.0% 40.4%


Note: Emory University's policy is to limit the F&A (Indirect Cost) Rate 10% for subcontractors who do not have a negotiated F&A Rate with their cognizant federal agency.

  • Adj, Off Campus Adjacent: Location within 50 miles commuting distance of the University
  • Off, Off-campus: Location beyond 50 miles commuting distance of the University
  • Grady Memorial Hospital uses both on-campus and off-campus rates (depending on the building)
  • Georgia Mental Health Institute uses off-campus rates
  • Cnical Research Center uses off-campus rates
  • Crawford Long Memorial Hospital uses off-campus rates
  • VA Medical Center uses off-campus rates
  • Off-campus rates are used when more than 50% effort is expended off-campus
  • Indirect Cost Rates are based upon Modified Total Direct Cost (MliC) which is the total direct cost less equipment over $5,000, patient care costs, alterations/renovations, rental for off-campus space, subcontract expenses in excess of $25,000, student stipends and tuition.

Yerkes F&A Rates

P 51 Non-P 51
FY16 45.0% 78.5%
FY15 45.0% 78.5%
FY14 45.0% 78.5%
FY13 45.0% 78.5%
FY12 44.0% 76.0%
FY11 44.0% 76.0%
FY10 44.0% 76.0%
FY09 44.0% 76.0%
FY08 44.0% 76.0%
FY07 39.0% 69.0%

Click for a Comprehensive F&A Rate Guidance

Fringe Benefit Rates

EMORY UNIVERSITY
Fiscal Year Faculty/Staff/Postdoc  Resident Part-Time
Federal Non-Fed  Federal   Non-Fed   Federal   Non-Fed 
FY17 24.70 27.25 14.90 20.00 7.65 7.65
FY16 23.90 26.25 15.10 20.00 7.65 7.65
FY15 24.60 25.75 21.20 20.00 7.65 7.65
FY14 23.50 26.50 17.10 20.00 7.65 7.65
FY13 30.00 27.50 15.50 20.00 7.65 7.65
FY12 27.30 27.50 13.20 20.00 7.65 7.65
FY11 22.40 27.25 19.5 20.00 7.65 7.65
FY10 26.10 27.00 20.70 20.00 7.65 7.65
FY09 25.00 26.80 17.40 20.00 7.65 7.65
FY08 25.60 26.80 16.20 20.00 7.65 7.65

Costs in the Fringe Benefit Rate include: Social Security (FICA), Retirement, Workman's, Tuition Discounts and Allowances, Hospitalization Insurance, Parking, Unemployment Insurance, Total Disability, and Insurance.

Emory Healthcare Fringe Rates (9/1/14)

Federal
Non-Federal

Crawford Long

Wesley Woods

Emory University Hospital

Emory Healthcare Inc

24.13 26.20

Emory Clinic

Emory Children's Center

23.06 25.30
FICA Only
7.65 7.65

Industry Sponsored Clinical Trials

Minimum F&A rate of 30%