On this page you will find links to reports and information on Administrative, Facilities and Benefit Cost Rates.
- FY = Fiscal Year
- F&A = Facilities and Administrative
Components of Published Facilities and Administrative Cost Rates
- Components of Published Facilities and Administrative Cost Rates – FY2017 through FY2025 (PDF)
- Components of Published Facilities and Administrative Cost Rates – FY2017 through FY2025 (Read-Only Word Doc)
F&A and Federal Fringe Benefit Rate Agreements
- F&A and Federal Fringe Benefit Rate Agreement – FY2018 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2018 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2019 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2019 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2020 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2020 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2021 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2021 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2022 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2022 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2023 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2023 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2024 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2024 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2025 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2025 (Accessible Word Document)
- F&A and Federal Fringe Benefit Rate Agreement – FY2026 (PDF)
- F&A and Federal Fringe Benefit Rate Agreement – FY2026 (Accessible Word Document)
Graduate Worker (GW) Benefit Rate
Effective July 1, 2026, a provisional benefit rate of 5.7% applies to all Graduate Worker salaries and wages covered by the collective bargaining agreement.
This is a University of Maine System internal provisional rate. It is not included in the federal rate agreement and should not be cited as a federally negotiated rate. The rate is subject to change and will be reconciled through a future federal fringe benefit rate proposal.
Itemized list of Federal Fringe Benefit Rate Components
- Itemized List of Federal Fringe Benefit Rate Components – FY2018 (PDF)
- Itemized List of Federal Fringe Benefit Rate Components – FY2018 (Excel Spreadsheet)
- Itemized List of Federal Fringe Benefit Rate Components – FY2019 (PDF)
- Itemized List of Federal Fringe Benefit Rate Components – FY2019 (Excel Spreadsheet)
- Itemized List of Federal Fringe Benefit Rate Components – FY2020 (PDF)
- Itemized List of Federal Fringe Benefit Rate Components – FY2020 (Excel Spreadsheet)
- Itemized List of Federal Fringe Benefit Rate Components – FY2021 (PDF)
- Itemized List of Federal Fringe Benefit Rate Components – FY2021 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2022 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2023 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2024 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2025 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2026 (Excel Spreadsheet)
- Itemized List of Fringe Benefit Rate Components – FY2027 (Excel Spreadsheet)
Salary & Wage Account Codes and Applicable Benefit Rates
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2018 (PDF)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2018 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2019 (PDF)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2019 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2020 (PDF)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2020 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2021 (PDF)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2021 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2022 (PDF)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2022 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2023 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2024 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2025 (Excel Spreadsheet)
- Salary & Wage Account Codes and Applicable Benefit Rates – FY2026 (Excel Spreadsheet)
Notice Regarding Extension of Federal Indirect Cost Rate Agreement and Threshold Changes for Equipment and Subawards Subject to Indirect
Federal Indirect Cost Rate Agreement – FY2026 through FY2029
The University of Maine System’s federal indirect cost rate agreement has been extended. The following predetermined F&A rates are effective July 1, 2025 through June 30, 2029:
• Organized Research, On-Campus – 47.7%
• Instruction, On-Campus – 53.0%
• Other Sponsored Activities, On-Campus – 32.0%
• All Programs, Off-Campus – 26.0%
These are the same rates that were in effect on June 30, 2025. No retroactive adjustment is required for awards issued on or after July 1, 2025.
The next base year is the fiscal year ending June 30, 2028.
Equipment Capitalization & Subaward Thresholds
Both thresholds are unchanged under the current rate agreement:
• Equipment capitalization threshold: $5,000
• Subaward indirect cost exclusion threshold (MTDC): $25,000
Modified Total Direct Cost includes up to the first $25,000 of each subaward, regardless of the period of performance. The portion of each subaward in excess of $25,000 is excluded from the base.
