FAC Rates

Comprehensive F&A Rate Guidance (PDF)

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
• Clinical 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.

Comprehensive F&A Rate Guidance

*Please note: the FY 2021 Physician Non-Federal rate is effective 1/1/21.

**The "Physician" fringe benefit rate is applied to individuals whose HR record indicates an "HR Business Unit" of PHYMD. This rate does not include physicians who are faculty of the Pediatric Institute.

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.

**Various – Emory Healthcare applies multiple fringe benefit rates to employees paid from non-federal sources. In addition, this rate may change mid-year, depending on costs. If a specific rate is needed, please contact the Cost Studies team. We will assist in getting the appropriate rate from Healthcare depending on the specific employee(s)

Minimum F&A rate of 32%