ATTACHMENT to Memorandum 2010-24

Exhibit B

2009-2010 Fringe Benefits Cost Recovery

The following were originally published under Memorandum NO. 2009-26

Fringe Benefit Rates

Expenditure Fringe Benefit
Account Code

Description

Rate
     
50430 Unemployment compensation 0.29%
50471 Employer Share
SERS - Regular Employees 39.85%
50471 Employer Share
SERS - Hazardous Duty 35.62%
50472 Employer Share
Alternate Retirement Plan 10.24%
50473 Employer Share  
Teachers Retirement Plan 25.80%
50474 Employer Share
Judges/Compensation Commissioners
Retirement Plan.. 55.90%

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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