State of Connecticut

Attachment - Exhibit B Memorandum No. 2006-32

2005-2006 Fringe Benefits Cost Recovery

The following were originally published under Memorandum NO. 2005-22

Fringe Benefit Rates

Expenditure Fringe Benefit
Account Code Description Rate
50430 Unemployment compensation 0.28%
50471 Employer Share
SERS - Regular Employees 34.70%
50471 Employer Share
SERS - Hazardous Duty 34.61%
50472 Employer Share
Alternate Retirement Plan 7.48%
50473 Employer Share
Teachers Retirement Plan 13.02%
50474 Employer Share
Judges/Compensation Commissioners
Retirement Plan 48.02%


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 State Share of Federal Tax
(taxable wages up to the Federal Actual Cost calculated at
maximum limit) the rate of 6.2%
50442 Employer Share FICA-Medicare State Share of Federal Tax
(taxable wages, no Federal Actual Cost calculated at
maximum limit) the rate of 1.45%

Return to Memo 2006-32

Return to Index of 2006 Comptroller's Memoranda
Return to Index of Comptroller's Memoranda
Return to Comptroller's Home Page