Research Corporation of the University of Hawaiʻi

Research Corporation
of the University of Hawai‘i
3.510 Fringe Benefits
I. RCUH Fringe Benefits Schedule – Fiscal Year July 1, 2016–June 30, 2017
Type
Eligibility
When Eligible
Features/Information
Vacation
Regular- status employees at 50% or more FTE
First day of following pay period in which hours are earned.
Paid Vacation Leave (regular-status employee on active payroll): Charge to current project account used for pay and fringe benefits.
Vacation Payout Reserve (for termination payouts only): 1.64% of all salaries and wages.
Employee earns 13⁄4 working days (14 hours) per month of full-time service (e.g., 100% FTE). See 3.620 RCUH Vacation Leave policy for more information.
Sick
Regular- status employees at 50% or more FTE
First day of following pay period in which hours are earned.
Regular-status employee earns 13⁄4 working days per month of full-time service. See 3.640 RCUH Sick Leave policy for more information.
Medical
Dental
Regular- status employees at 50% or more FTE (unless mandated as eligible by Affordable Care Act)
Regular employees at 50% or more FTE
Voluntary upon hire.
Voluntary upon hire.
See the HMSA/Kaiser Plan Summary Attachments in the 3.520 RCUH Health Insurance policy.
See the DENTAL Plan Summary Attachment in the 3.520 RCUH Health Insurance policy.

Flexible Spending Account (FSA)
Regular employees at 50% or more FTE
First day of the month following employee’s date of hire:
Medical Expense Dependent Care
Pre-Tax Transportation (Parking Only)
$4.50 monthly administrative charge.
No charge for FSA Medical Expense debit card
$1.00 monthly administrative charge for employees enrolled in pre-tax transportation only.
See 3.530 RCUH Flexible Spending Plan Policy for more information.
Retirement (also includes unused sick leave payoff reserve)
Regular employees at 50% or more FTE
Upon completion of 12 continuous months of service during which the eligible employee has completed 1,000 or more hours of service.
First day of month following employee’s date of hire.
First day of month following employee’s date of hire.
10.23% of the employee’s base salary (see below for breakdown) group retirement annuity: 10.0%
Unused accrued sick leave payoff reserve: 0.23%
Eligibility requirements for partial unused sick leave payoffs are based on Board-approved policy-eligibility criteria. See 3.560 RCUH Retirement Plans, and 3.640 RCUH Sick Leave, policies for more information.
$0.12 per $1,000 of coverage rounded upwards to the next higher $1,000, if not a multiple thereof, to a maximum amount of $600,000. (Previously $0.08/$1,000) group life insurance benefit equals 2X annual salary rounded upwards to the next higher $1,000, if not a multiple thereof, to a maximum amount of $600,000. Employees may elect a lower benefit of $50,000, $100,000, or $200,000, not to exceed 2X annual salary (rounded upwards to the next higher $1,000). See 3.540 RCUH Life Insurance policy for more information.
0.30% of salaries and wages (up from 0.275% in FY2016). See 3.570 RCUH Long-Term Disability Insurance policy for more information.
Group Life Insurance
Regular employees at 75% or more FTE
Regular employees at 75% or more FTE (Note: Not available to non-U. S. citizens working outside of the U. S. or Canada)
Long-Term Disability
Long-Term Care
Regular employees at 75% or more FTE (Note: Not available to non-U. S. citizens working outside of the U. S. or Canada)
First day of month following employee’s date of hire.
0.259% of salaries and wages. See Attachment 1 in the 3.545 RCUH Long-Term Care Insurance policy.
FICA
All employees other than F-1 and J-1 visa holders
Upon hire.
7.65%: 6.2% for Social Security OASDI $118,500, unchanged from 2015, and 1.45% for Medicare (note, OASDI limit up to $117,000 for 2014, no max. for Medicare). Since January 2013 individuals with earned income of more than $200,000 ($250,000 for married couples filing jointly pay an additional 0.9% in Medicare taxes.)
Unemployment Insurance
All employees
Upon hire.
0.63% of all salaries and wages (up from 0.50% in FY2016). See 3.590 RCUH Unemployment Insurance policy for more information.
Workers’ Compensation
All employees (excluding ship/sea ops employees)
Upon hire.
1.83% of all salaries and wages (up from 1.50% in FY2016). See 3.580 RCUH Worker’s Compensation policy for more information.
Note: Fringe charges for dual RCUH regular appointments will be distributed to the multiple projects according to the % of charge of the total salary. Refer to 3.250 Dual Employment Policy for details.
Date Revised: 4/25/17
II. Estimated Composite Rate for Budgeting Purposes (note: may vary depending on employee’s eligibility, election of benefits, FTE status, and work location)
Fringe Benefit
Regular status, 75%–100% FTE, (13+ mo. svc)
Regular status, 75%–100% FTE, (0–12mo. svc)
Regular status, 50%–74.9% FTE, (13+ mo. svc)
Regular status, 50%– 74.9% FTE, (0– 12mo. svc)
Regular status, less than 50% FTE, and all other employee categories
Social Security
6.20%
6.20%
6.20%
6.20%
6.20%
Medicare
1.45%
1.45%
1.45%
1.45%
1.45%
*Workers’ Compensation
1.83%
1.83%
1.83%
1.83%
1.83%
*Unemployment Insurance
0.63%
0.63%
0.63%
0.63%
0.63%
Vacation Payout Reserve
1.64%
1.64%
1.64%
1.64%
N/A
RCUH Group Retirement Annuity (TIAA-CREF)
10.00%
N/A
10.00%
N/A
N/A
Unused Sick Leave Reserve
0.23%
N/A
0.23%
N/A
N/A
**Medical (HMSA or Kaiser) and Dental (HDS)
15.50%
15.50%
15.50%
15.50%
**N/A
***Flexible Spending Account Administrative Fee
0.0001%
0.0001%
0.0001%
0.0001%
N/A
Group Life Insurance
0.16%
0.16%
N/A
N/A
N/A
Long-Term Disability Insurance
Long-Term Care Insurance
0.30% 0.30% 0.26% 0.26%
N/A N/A N/A N/A N/A N/A

Composite Estimate for Budgeting Purposes
38.20%
27.97%
37.48%
27.25%
10.11%
*May vary if employee resides and works in a monopolistic state (e.g., Washington, Wyoming, Ohio, or North Dakota, or Puerto Rico or the U. S. Virgin Islands).
**Actual rate depends on employee works in a monopolistic stater on whether employee is deemed eligible under the Affordable Care Act.
***Rate only applies if employee opts to participate in the RCUH Flex Spending Plan.