Campus Assessment
There are multiple assessments that the Budget Office coordinates on campus. The Budget Office is responsible for making recommendations to the Chancellor as to the assessment levels and implementing approved levels.
There are Payroll related and other Assessments. After UCPath implementation (January 2020) and transition to composite benefit rates (CBR), most payroll related assessments will be incorporated into CBR (Employee Support Program, Unemployment Insurance, Worker’s Compensation). The following are the key changes
| Payroll Component | Prior to December 2019 | Effective January 1st 2020 - transition to UCPath |
|---|---|---|
| Wages | PPS | UCPath payroll details will record "REG" pays vs. "VAC" when applicable. |
| Employee Support Program | Processed in PPS and loaded to KFS using object code 1613 | Composite Benefit Rates (CBR) Published Rates are only applied to "REG" type earn codes, i.e. no CBR on "VAC" earn types. Processed in UCPath and loaded to KFS using object code 1685 |
| Unemployement Insurance | Processed in PPS and loaded to KFS using object code 1644 | |
| Worker's Compensation | Processed in PPS and loaded to KFS using object code 1647 and 1648 | |
| UCRP Interest (RPNI) | Processed in KFS with Origin Code MF and Object code 1678 | Processed in KFS with Origin Code UP and Object code 1678 |
| Leave Accrual - Salary | Processed in PPS and located in KFS using object code 1627 | Processed in UCPath and loaded to KFS using codes 1085, 1185, and 1285 |
| GAEL Rates | Monthly process - does not charge Federal C&G. Processed in PPS and loaded in KFS using Origin Code PS and object code 7065 | Run in UCPath, posted with benefits. Does not assess on Vacation pay. Will not charge Federal C&G. Can only move charges via UCPath Transfer process. Processed in PPS and loaded in KFS using Origin Code UP and object code 7065. |
| GAEL Rate Add-on (Prop 2) |
Composite Benefit Rate
A composite benefit rate is an average cost of benefits for an employee group, where groups are defined by attributes such as benefit eligibility, employee class, exempt and non-exempt status, and job code. See CBR Benefits Rates page for more detail.
| For Employees with Full Benefits | FY 2027 | FY 2026 | FY 2025 |
|---|---|---|---|
| Faculty | 36.9% | 35.6% | 33.7% |
| HComp-MSPPhys2-LawFac-Nurse-Police | 26.5% | 29.9% | 27.6% |
| Post Doc | 20.5% | 21.4% | 22.8% |
| Staff Exempt | 45.4% | 45.3% | 45.4% |
| Other Academic | 45.4% | 45.3% | 45.4% |
| Staff Non-Exempt | 51.8% | 51.2% | 51.6% |
| Food-Custodian-Grounds-BMW1 | 51.8% | 51.2% | 51.6% |
| For Employees with Less than Full Benefits and Students | FY 2027 | FY 2026 | FY 2025 |
|---|---|---|---|
| Faculty Summer Salary | 9.1% | 10.2% | 8.7% |
| Student and No Benefits | 2.1% | 2.5% | 2.3% |
| Partial Benefit Eligibility | 2.1% | 2.5% | 2.3% |
Employee Support Program
The Employee Support Program provides rehabilitation, employee assistance (counseling), wellness, and accident prevention and safety programs. See CBR Benefits Rates for more detail.
Unemployment Insurance
The Employment Development Department (EDD) of the State of California pays out unemployment benefits to separated UC employees. The EDD sends a bill to UCI's HR department. To generate the revenue to pay for these charges, the University assesses all departments based on a small percentage of their payrolls. The assessment is divided into four groups: General, Federal, Hospital Funds, and all Other Funds. See CBR Benefits Rates for more detail.
Worker's Compensation
The university self-insures itself for Worker's Compensation claims. Each year an actuary determines and predicts how much will need to be paid out in Worker's Compensation for the following year. UCOP details how much the Irvine campus and Medical Center will be responsible for and the rate to charge payroll to generate that amount. See CBR Benefits Rates for more detail.
GAEL ( General, Automobile, and Employment Practices Liability)
GAEL is a University of California assessment to cover various liability and related loss prevention programs that cover all employees. The rates are assessed on the salaries of all university employees based upon funding source.
GAEL Add On (Prop 2) is an additional assessment to reflect the benefit amount that funds would have otherwise paid had the State not provided one-time General Fund appropriation to paydown unfunded pension liability associated with state funds and not to reduce pension costs for all fund types.
The rates are assessed on the salaries of all university employees based upon funding source. All federal and federal flow-through awards are excluded from these assessments. GAEL rates are reviewed and adjusted annually.
| Assessment | FY 2027 | FY 2026 | FY 2025 |
|---|---|---|---|
| GAEL Rates | 0.865% | 0.858% | 1.094% |
| Prop 2 | 0.094% | 0.101% | 0.123% |
| Total Assessment Rates | 0.96% | 0.96% | 1.22% |
UCRP Interest Assessment (RPNI)
The University of California Retirement Plan (UCRP) interest assessment recovers the interest costs associated with the UC Retirement Plan unfunded liability, it is applied to all UCRP-covered payroll, and is allocated to all non-federal fund sources.
| Fiscal Year | UCRP Interest Assessment Rates |
|---|---|
| 2025 | 0.66% |
| 2026 | 0.65% |
| 2027 | 0.75% |
Vacation Leave Assessment
Vacation leave assessment is recorded to cover the estimated vacation earned and used during the fiscal year for all campus and medical center employees. The vacation assessment is based on a formula that incorporates vacation eligibility, hours of vacation earned, retirement program participation status, and an adjustment factor.
| Vacation Accrual | FY 2027 Rates | FY 2026 Rates | FY 2025 Rates |
|---|---|---|---|
| Fiscal Year Faculty | 7.5% | 7.5% | 7.5% |
| Accruing Staff & Non Faculty Academics | 7.5% | 7.5% | 7.5% |
| Non-Accruing Staff & Academic Year Faculty | 0.0% | 0.0% | 0.0% |
Non-Payroll Campus Assessments
Below is information about non-payroll campus assessments.
General and Administrative Assessment
The General & Administrative (G&A) Assessment recovers costs associated with providing auxiliary and service enterprise units with administrative support services. The G&A Assessment for each unit is calculated by taking the G&A rate times each Auxiliary/Service Enterprise Unit's expenditure base, exclusive of their debt service payments and inventory costs. Effective FY 2026, the specific G&A rate should be applied to the unit’s operating revenues. In addition, units are subject to campus contribution and a fixed space assessment, where applicable.
| Rates | FY 2027 | FY 2026 |
|---|---|---|
| G&A Derived - Campus (Auxiliary) | 2.40% | 2.40% |
| G&A Derived - Health Sciences (SOM) | 1.25% | 1.25% |
| G&A Derived - Health Sciences (MC) | 1.00% | 1.00% |
| Campus Contribution - Campus (Auxiliary) | 3.00% | 3.00% |
| Campus Contribution - Health Sciences (SOM) | 0.40% | 0.40% |
| Campus Contribution - Health Sciences (MC) | 0.65% | 0.65% |
| Space Assessment (cost per sq. ft.) | $1.17 | $1.13 |
Self-Supporting Graduate Professional Degree Program (SSGPDP)
Self-Supporting Graduate Professional Degree Programs (SSGPDPs) are funded through program fees or as needed may be subsidized by unrestricted allowable (non-state) funds. As self-supporting activities, they are assessed General & Administrative (G&A) costs to recover campus administrative support services. Beginning with FY2027 assessments, the calculation basis for the assessment will be the prior year's expenses with certain exclusions as defined by the UCOP Cost Analysis Template* field for Modified Total Direct Costs (MTDC). The timeline and process to calculate the assessment starts with the annual financial report and rate proposal required of all SSGPDPs in Dec-Feb. The projected current year MTDC is used to estimate the assessment for the following year. The estimate is documented in a formal memo in spring. The estimate will be used for billing the assessment in quarter 1 and quarter 2. The assessment will be trued-up each year in quarter 3 and quarter 4 based on final expenses from the prior year as documented in the program’s next annual report. Currently approved assessment rates are shown below.
| SSGPDP Rates | FY 2027 | FY 2028 | FY 2029 |
|---|---|---|---|
| On-Campus | 12.50% | 14.00% | 15.00% |
| Off-Campus Hybrid | 8.00% | 9.00% | 10.00% |
* The UCOP Cost Analysis Template is part of the annual reporting and rate request process conducted between Dec-Feb each year. MTDC is calculated as total projected expenses less financial aid, equipment, assessments, and pass-through costs.
SSGPDPs are also expected to budget and charge a School/Department indirect cost rate to recoup administrative support costs including but not limited to finance, personnel, information technology, facilities, and leadership functions that benefit the program but are not billed directly. The school can conduct its own costing exercise and request approval for a school-specific rate from the Budget Office with a clear and well documented costing methodology. Otherwise, the default school/department rates are based on the UCOP-defined SSGPDP total indirect cost rate for UC Irvine of 35% for FY2027 (subject to change in future years), less the campus rates shown above.
| School/Department SSGPDP Indirect Cost Rates | FY 2027 | FY 2028 | FY 2029 |
|---|---|---|---|
| On-Campus | 22.50% | 21.00% | 20.00% |
| Off-Campus/Hybrid | 9.50% | 8.50% | 7.50% |
UCOP Assessment
UCOP Assessment refers to an assessment that the Office of the President levies on campuses to support the operations of the office and various systemwide programs.
| Rates | FY 2027 | FY 2026 |
| UCOP Assessment - Campus (Auxiliary) | 4.11% | 3.22% |
| UCOP Assessment - Health Sciences (SOM) | 12.24% | 9.00% |
| UCOP Assessment - Health Sciences (MC) | 34.25% | 29.97% |
UCPath Assessment
The UCPath Assessment is an assessment introduced by UCOP to support UCPath Costs.
| Rates | FY 2027 | FY 2026 |
| UCPath Assessment - Campus (Auxiliary) | 18.60% | 14.13% |
| UCPath Assessment - Health Sciences (SOM) | 12.51% | 9.64% |
| UCPath Assessment - Health Sciences (MC) | 55.32% | 41.57% |