State of Connecticut

Attachment to Memorandum 2005-18

Exhibit B

2004-2005 Fringe Benefits Cost Recovery

The following were originally published under Memorandum NO. 2004-27

Fringe Benefit Rates

Expenditure Fringe Benefit
Account Code Description Rate
50430 Unemployment compensation 0.40%
50471 Employer Share
SERS - Regular Employees 31.26%
50471 Employer Share
SERS - Hazardous Duty 30.52%
50472 Employer Share
Alternate Retirement Plan 9.81%
50473 Employer Share
Teachers Retirement Plan 13.28%
50474 Employer Share
Judges/Compensation Commissioners
Retirement Plan 56.66%

Fringe Benefit Actual Cost

Expenditure Fringe Benefit
Account Code Description Actual Cost
50410 Employer Share Group Life Insurance. State Share Premium
50420 Employer Share Medical Insurance State Share Premium
50420 Employer Share Medical Insurance-Dental
and Prescription Coverage State Share Premium
50441 Employer Share FICA-Social Security   (taxable wages up to the Federal Actual Cost calculated at maximum limit) the rate of 6.2% State Share of Federal Tax
50442 Employer Share FICA-Medicare (taxable wages, no Federal maximum limit) State Share of Federal Tax Actual Cost calculated at the rate of 1.45%

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