Proposal budget preparation
Use these guidelines for salary, fringe, F&A rates, and tuition & fees to estimate project costs. Salary increases are budgeted at 5% annually for all personnel, unless restricted by agency.
Graduate student tuition rates detailed below include:
Salary
| Salary type | Monthly rate formula |
|---|---|
| Biweekly | pay rate x 26 = yearly rate ÷ 12 |
| Hourly | hourly rate x 2,080 = yearly rate ÷ 12 |
Fringe benefits
| Employee type | Effort % | Benefit % |
|---|---|---|
| Faculty, staff + postdocs | .90 to 1.0 FTE | 37% |
| Current, named faculty, staff + postdocs | .50 to .89 FTE | 43% |
| Current, named faculty, staff + postdocs | .49 FTE or less | 9% |
| Graduate students | ≥76% | 15% |
| Graduate students | ≤75% | 7% |
| Undergraduate students | Any | 7% |
Minimum wage rates for sponsored projects
KU Lawrence/Edwards campus
The current KU minimum wage for student hourly appointments is $10.25 per hour. Any future increases to the student hourly minimum rate will become effective on the first pay period in August. Units may pay student hourlies up to $20.00 per hour with department approval.
Graduate research assistant salary guidelines
Salary rates for graduate research assistants may vary from one unit to the next. Effective Aug. 18, 2024, the default rate for all proposal budgets will be a minimum salary of $19,594.16 per academic year at .50 FTE GRA appointment (or $ 4,354.26/month at full-time effort ) for all of campus eligible for Improving Doctoral Experiences on External Awards (IDEEA) funds. This minimum rate is recommended for all GRAs, but not required unless IDEEA funds are being requested. Contact your Shared Service Center for additional guidelines.
Please note that the minimum salary will increase on Aug. 18, 2025 to $20,084.01 for an academic .50 FTE GRA appointment (or $ 4,463.11/month at full-time effort)
Facilities & administration (F&A) rate agreements
Federally negotiated F&A rates
| Start date for new projects | Research on campus | Instruction on campus | Other sponsored activity on campus | All programs off campus |
|---|---|---|---|---|
| 7/1/21 – 6/30/24 | 53% | 51% | 31% | 26% |
| 7/1/24 – 6/30/28 | 54.5% | 51% | 29% | 26% |
| 7/1/28 - until amended | 54.5% | 51% | 29% | 26% |
For-profit entity F&A rates
| Start date for new projects | All programs on campus | All program off campus |
|---|---|---|
| 7/1/21 – 6/30/24 | 61% | 34.5% |
| 7/1/24 – 6/30/28 | 63.5% | 35% |
| 7/1/28 - until amended | 63.5% | 35% |
On-campus vs. off-campus F&A rate
Whether the project is charged an on-campus or off-campus F&A rate is decided by time and effort, not dollars. If more than half of the work will be conducted at the university, the on-campus rate is used. Even if a lower mandated agency F&A rate is charged (i.e., training grant at 8% F&A), the KU Office of Research still needs to determine whether it is an on-campus or off-campus research project. This issue needs to be addressed at the proposal stage.
On and off-campus determinations are based on location of the majority of directly charged effort for the work. The location of remote-working staff (primary work location) will not automatically result in off-campus rate application. The shift in remote work has not reduced many of the operating costs incurred by sponsored research activity that are included in the indirect cost rate. These may include costs for libraries; university computing resources (common servers and their back-up features, the VPN which requires maintenance, etc.); general building costs and services (lease/bond costs, electricity, security, and maintenance); and salaries, health insurance, and other benefits for administration, finance, HR, and other central service staff who help you execute and administer your research without being directly billed to your award.
Pre-Award and Award Management Services (AMS) can assist you with questions about appropriate rate applications. Please alert them if you have questions about project-specific costs. Most federal COVID-related flexibilities have now ended; if you have specific questions about allowability of directly charged remote work expenses on a sponsored project, please check with AMS.
Differentiating direct and indirect costs
Federal regulations as described in 2 CFR 200 Uniform Guidance provide definitions of the types of costs that are normally defined as direct costs vs. indirect (F&A) costs. Costs incurred for the same purpose in like circumstances must be treated consistently as either direct or indirect (F&A) costs. Direct costs are those costs that can be identified specifically with a particular sponsored project, instructional or other institutional activity, and can be directly assigned to such activities relatively easily with a high degree of accuracy. Conversely, F&A costs are those that are incurred for common or joint objectives and, therefore, cannot be identified readily and specifically with a particular sponsored project, instructional or other institutional activity. Identification with the sponsored work rather than the nature of the goods and services involved is the determining factor in distinguishing direct from indirect (F&A) costs in sponsored agreements.
At the budget preparation stage of proposal development, proposed direct costs that would ordinarily be identified as indirect (F&A) costs (e.g., administrative/clerical salaries, computing devices, office supplies, etc.) are reviewed with the PI or their designee to determine if there are extraordinary circumstances requiring an exception to the standard. If so, an explicit budget justification must be included in the proposal describing how these costs can be reliably assigned to the benefit of the proposed project. When a sponsored award is received, there are additional levels of review to determine the appropriateness of expenditures and obligations in light of the definitions outlined above. These reviews occur at the PI/departmental level, in Post-Award, and in the accounting services section of Financial Services. Research administration training sessions consistently stress that the reasonable, allocable, and allowable provisions of 2 CFR 200 Uniform Guidance — and the consistent application of these provisions — are the basis for proper expenditures on sponsored agreements.
Graduate student tuition & fees
KU Office of Research proposal guidelines call for budgeting 9 hours (academic) tuition each during the fall and spring semesters for graduate students appointed on sponsored projects. Summer tuition can be budgeted for graduated students working on a project but is not required.
Architecture
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $6,356 |
| Summer 2027 | $2,188 |
| Fall 2027, Spring 2028 | $6,582 |
| Summer 2028 | $2,263 |
| Fall 2028, Spring 2029 | $6,818 |
| Summer 2029 | $2,342 |
| Fall 2029, Spring 2030 | $7,067 |
| Summer 2030 | $2,425 |
| Fall 2030, Spring 2031 | $7,327 |
| Summer 2031 | $2,512 |
| Fall 2031, Spring 2032 | $7,601 |
| Summer 2032 | $2,603 |
| Fall 2032, Spring 2033 | $7,889 |
| Summer 33 | $2,699 |
| Fall 2033, Spring 2034 | $8,190 |
| Summer 2034 | $2,800 |
| Fall 2034, Spring 2035 | $8,507 |
| Summer 2035 | $2,905 |
Business
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $7,344 |
| Summer 2027 | $2,517 |
| Fall 2027, Spring 2028 | $7,569 |
| Summer 2028 | $2,593 |
| Fall 2028, Spring 2029 | $7,806 |
| Summer 2029 | $2,671 |
| Fall 2029, Spring 2030 | $8,054 |
| Summer 2030 | $2,754 |
| Fall 2030, Spring 2031 | $8,315 |
| Summer 2031 | $2,841 |
| Fall 2031, Spring 2032 | $8,589 |
| Summer 2032 | $2,932 |
| Fall 2032, Spring 2033 | $8,876 |
| Summer 33 | $3,028 |
| Fall 2033, Spring 2034 | $9,178 |
| Summer 2034 | $3,129 |
| Fall 2034, Spring 2035 | $9,495 |
| Summer 2035 | $3,234 |
College of Liberal Arts & Sciences
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $5,452 |
| Summer 2027 | $1,887 |
| Fall 2027, Spring 2028 | $5,677 |
| Summer 2028 | $1,962 |
| Fall 2028, Spring 2029 | $5,914 |
| Summer 2029 | $2,041 |
| Fall 2029, Spring 2030 | $6,162 |
| Summer 2030 | $2,124 |
| Fall 2030, Spring 2031 | $6,423 |
| Summer 2031 | $2,211 |
| Fall 2031, Spring 2032 | $6,697 |
| Summer 2032 | $2,302 |
| Fall 2032, Spring 2033 | $6,985 |
| Summer 33 | $2,398 |
| Fall 2033, Spring 2034 | $7,286 |
| Summer 2034 | $2,498 |
| Fall 2034, Spring 2035 | $7,603 |
| Summer 2035 | $2,604 |
Education
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $5,572 |
| Summer 2027 | $1,927 |
| Fall 2027, Spring 2028 | $5,798 |
| Summer 2028 | $2,002 |
| Fall 2028, Spring 2029 | $6,034 |
| Summer 2029 | $2,081 |
| Fall 2029, Spring 2030 | $6,283 |
| Summer 2030 | $2,164 |
| Fall 2030, Spring 2031 | $6,543 |
| Summer 2031 | $2,251 |
| Fall 2031, Spring 2032 | $6,817 |
| Summer 2032 | $2,342 |
| Fall 2032, Spring 2033 | $7,105 |
| Summer 33 | $2,438 |
| Fall 2033, Spring 2034 | $7,407 |
| Summer 2034 | $2,538 |
| Fall 2034, Spring 2035 | $7,723 |
| Summer 2035 | $2,644 |
Engineering
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $6,127 |
| Summer 2027 | $2,112 |
| Fall 2027, Spring 2028 | $6,352 |
| Summer 2028 | $2,187 |
| Fall 2028, Spring 2029 | $6,589 |
| Summer 2029 | $2,266 |
| Fall 2029, Spring 2030 | $6,837 |
| Summer 2030 | $2,349 |
| Fall 2030, Spring 2031 | $7,098 |
| Summer 2031 | $2,436 |
| Fall 2031, Spring 2032 | $7,372 |
| Summer 2032 | $2,527 |
| Fall 2032, Spring 2033 | $7,660 |
| Summer 33 | $2,623 |
| Fall 2033, Spring 2034 | $7,961 |
| Summer 2034 | $2,723 |
| Fall 2034, Spring 2035 | $8,278 |
| Summer 2035 | $2,829 |
Journalism
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $5,722 |
| Summer 2027 | $1,977 |
| Fall 2027, Spring 2028 | $5,812 |
| Summer 2028 | $2,007 |
| Fall 2028, Spring 2029 | $6,049 |
| Summer 2029 | $2,086 |
| Fall 2029, Spring 2030 | $6,297 |
| Summer 2030 | $2,169 |
| Fall 2030, Spring 2031 | $6,558 |
| Summer 2031 | $2,256 |
| Fall 2031, Spring 2032 | $6,832 |
| Summer 2032 | $2,347 |
| Fall 2032, Spring 2033 | $7,120 |
| Summer 33 | $2,443 |
| Fall 2033, Spring 2034 | $7,421 |
| Summer 2034 | $2,543 |
| Fall 2034, Spring 2035 | $7,738 |
| Summer 2035 | $2,649 |
Music
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $5,767 |
| Summer 2027 | $1,992 |
| Fall 2027, Spring 2028 | $5,992 |
| Summer 2028 | $2,067 |
| Fall 2028, Spring 2029 | $6,229 |
| Summer 2029 | $2,146 |
| Fall 2029, Spring 2030 | $6,477 |
| Summer 2030 | $2,229 |
| Fall 2030, Spring 2031 | $6,738 |
| Summer 2031 | $2,316 |
| Fall 2031, Spring 2032 | $7,012 |
| Summer 2032 | $2,407 |
| Fall 2032, Spring 2033 | $7,300 |
| Summer 33 | $2,503 |
| Fall 2033, Spring 2034 | $7,601 |
| Summer 2034 | $2,603 |
| Fall 2034, Spring 2035 | $7,918 |
| Summer 2035 | $2,709 |
Pharmacy
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $5,272 |
| Summer 2027 | $1,827 |
| Fall 2027, Spring 2028 | $5,497 |
| Summer 2028 | $1,902 |
| Fall 2028, Spring 2029 | $5,734 |
| Summer 2029 | $1,981 |
| Fall 2029, Spring 2030 | $5,982 |
| Summer 2030 | $2,064 |
| Fall 2030, Spring 2031 | $6,243 |
| Summer 2031 | $2,151 |
| Fall 2031, Spring 2032 | $6,517 |
| Summer 2032 | $2,242 |
| Fall 2032, Spring 2033 | $6,805 |
| Summer 33 | $2,338 |
| Fall 2033, Spring 2034 | $7,106 |
| Summer 2034 | $2,438 |
| Fall 2034, Spring 2035 | $7,423 |
| Summer 2035 | $2,544 |
Social Welfare
| Term | Total allowable amount |
|---|---|
| Fall 2026, Spring 2027 | $5,677 |
| Summer 2027 | $1,962 |
| Fall 2027, Spring 2028 | $5,902 |
| Summer 2028 | $2,037 |
| Fall 2028, Spring 2029 | $6,139 |
| Summer 2029 | $2,116 |
| Fall 2029, Spring 2030 | $6,387 |
| Summer 2030 | $2,199 |
| Fall 2030, Spring 2031 | $6,648 |
| Summer 2031 | $2,286 |
| Fall 2031, Spring 2032 | $6,922 |
| Summer 2032 | $2,377 |
| Fall 2032, Spring 2033 | $7,210 |
| Summer 33 | $2,473 |
| Fall 2033, Spring 2034 | $7,511 |
| Summer 2034 | $2,573 |
| Fall 2034, Spring 2035 | $7,828 |
| Summer 2035 | $2,679 |