Fringe and IDC rates
Indirect Cost Rates
Date of DHHS Agreement: July 10, 2018. View a copy of the most recent agreement executed by WSU and federal representatives.
These rates are applied to a Modified Total Direct Cost (MTDC) base. All direct costs are included in this base except the following: Alterations, improvements, renovations, tuition, stipends, patient care charges, equipment, and the portion of each individual subgrant or subcontract in excess of the initial $25,000. These costs should be requested on all proposals unless the policy of the sponsoring agency specifically prohibits them or offers other predetermined rates.
A 4.0%* increase should be estimated for faculty, professional and clerical salaries, and fringe benefits for future years. The suggested 4.0% progression for future years is only to provide an estimate for budgeting purposes. Final salaries are determined by our contractual arrangements and university policy.
*The National Institute of Health limits the direct cost level for future years to 3%. The suggested 4% progression for future years is only to provide an estimate for budgeting purposes and can be requested on all proposals unless, like the National Institute of Health, the sponsoring agency stipulated a lower percentage rate.
Indirect Cost (F&A) Rate for Corporate Sponsored Clinical Trials; Memo regarding University Policy 03-05
Fringe Benefit Guidelines
Please follow this link to the Fiscal Operations' Composite Fringe Benefits page to determine correct rates to apply.
Please contact your Grant & Contract Officer if you have any questions in applying these rates.