State of Connecticut Office of the State Comptroller MEMORANDUM NO. 2008-40 attachment b

ATTACHMENT B to Memorandum 2008-40

Exhibit B Memorandum No. 2008-40

2007-2008 Fringe Benefits Cost Recovery
The following were originally published under Memorandum NO. 2007-19

Fringe Benefit Rates

Expenditure Fringe Benefit
Account Code Description Rate
50430 Unemployment compensation 0.09%
50471 Employer Share
SERS - Regular Employees 33.27%
50471 Employer Share
SERS - Hazardous Duty 33.85%
50472 Employer Share
Alternate Retirement Plan 10.79%
50473 Employer Share
Teachers Retirement Plan 29.60%
50474 Employer Share
Judges/Compensation Commissioners
Retirement Plan 42.53%

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%

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