Fringe Benefits Rates for LU Faculty and Students, Indirect Cost Rates, and Cognizant Agency

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Utilize these rates for all personnel paid on all sponsored research activity fund numbers.

Position Title


Account Code

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Rate Agreement

Full-time Faculty
This includes full-time faculty members being paid from sponsored research projects during the summer.
Part-time and Visiting Faculty This includes part-time, visiting, and adjunct faculty members being paid from sponsored research projects during the academic year and summer. 61061
Postdoctoral Research Associate Under this category, a person is professionally conducting research after the completion of their doctoral studies. They are paid as a full-time appointment on a sponsored research project. 61670
Wage (Undergraduate Student) Under this category, a student is appointed to receive compensation for participating on a research project. The student is paid on an hourly basis and required to perform tasks under the direction of a faculty member to meet the requirements of the program. 61760 8.0%
Graduate Research Assistant (RA) Under this category, a student is a candidate for a graduate degree, and is appointed to a half-time position contributing to a research project by which the student also meets requirements for the degree sought. The student performs project tasks under the direction of a faculty member.




Academic Year - 0%


Summer - 8.0%

Fellowship (Undergraduate or Graduate Student)
Under this category, participation in sponsored research activity is intended to further the students' education, and no duties or services are required to receive compensation. Benefits are not provided to persons  in this classification.

Budgeting During COVID-19:

The above rates have been lowered from our previous rates of 31.2% and 8.1% based to a few factors, including changes in medical benefits costs in the prior year and the temporary hold on Lehigh’s contribution to retirement.

Impact to future proposals: For budget periods beyond the current (2021) fiscal year, please budget at the prior rate of 31.2%. For budget periods within the current fiscal year or spanning the current and ensuing years, the method to be used in determining the applicable rates depends upon the sponsor and the anticipated award mechanism. Please work with your Contract and Grant Specialist to determine what applies to your proposal.

Impact to existing awards: Fringe benefits are assessed at the current rate when an employee is paid. Due to the current reduction in the FY2021 rate, salaries paid on existing sponsored awards will be assessed at a lower rate than was originally budgeted. Unless prohibited by the sponsor, principal investigators may utilize the savings for other project costs. As with budgeting for future proposals, you should assume a restoration of the rate to 31.2% in planning for subsequent fiscal years. Your Contract and Grant Specialist can assist you in verifying Sponsor terms for rebudgeting and with planning for the ensuing years.

Please click HERE for more detailed information. This will take you to the Payroll website. This additional information is password protected and requires Lehigh credentials to log in.

Indirect Cost Rates

FY21 - FY24

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Organized Research (On-Campus)
Organized Research (Off-Campus)
Instruction/Training (On-Campus)
Instruction/Training (Off-Campus)
Other Sponsored Activity (On-Campus)
Other Sponsored Activity (Off-Campus)
Rate Type Predetermined
Calculation Method Modified Total Direct Cost (MTDC)
Agreement Date  1 July 2020


Cognizant Federal Agency Cognizant Federal Auditor

Office of Naval Research
Contracting Officer
875 North Randolph Street
Arlington, VA 22203-1995

ONR Representative: 
Linda B. Shipp, Contracting Officer
Information: Shea Kersey
(703) 696-2055; email

Rebecca Hewitson
Defense Contract Audit Agency
New Cumberland Branch Office
54 M Avenue #7
New Cumberland, PA 17070-5037
(717) 770-4620


CASB Disclosure DS-2 filed 31 March 2006