EB Rate for Part-Time Employees, Visitors & Unregistered Students

For employee benefit rates and details, please visit the dedicated page on the Office of Sponsored Programs website.

Policy Notes:

Application of part-time EB rate in Research Proposals and Awards: It is particularly important to assess whether an individual may receive additional employment and reach the 50% FTE or greater level at any time during the proposed duration of the award. If there is a possibility of going beyond the part time level, budgeting at the full time rate is recommended. COEUS has been updated to include the new GL codes which will automatically assess the part time rates. However, because of the similarity of GL accounts between full- and part-time rates, it is important to ensure that individuals are budgeted using the appropriate GL code. Regardless of what is budgeted in a proposal, the EB rate charged to the award will be determined based upon the implementation rules described below.

Implementation rules: Generally the “pension eligibility rules” are being used to determine which salaries receive the reduced EB rates. Specifically, the reduced EB rate will be applied when an exempt employee’s appointment is less than fifty percent time or a non-exempt employee’s regular weekly scheduled work hours are less than seventeen and one-half hours per week, or an employee’s job is not a fully eligible job for benefit purposes -- visitors or affiliate jobs.

If you have questions, please send an email to payroll@mit.edu.