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 3.0% increase should be estimated for faculty, professional and clerical salaries, and fringe benefits for future years. The suggested 3.0% progression for future years is only to provide an estimate for budgeting purposes and can be requested on all proposals unless the sponsoring agency stipulates a lower percentage rate.. Final salaries are determined by contractual arrangements and university policy.

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.