Indirect Cost Rates

View a copy of the most recent agreement (FY24) executed by WSU and federal representatives.  Use issue date of September 18, 2023 as the effective date of agreement when required.

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.