The Office of the State Comptroller (OSC) and the Division of Budget analyzes the actual fringe benefit costs on an annual basis. After the rate is computed, OSC notifies all state agencies of the rate specific to a fiscal year and agency.

The 2025/26 rate for Federal is 59.59% and the Pooled Offset/IFR Fringe Assessment rate is 52.00%. The components for the 2025/26 Federal rate are as follows:

	Federal
Retirement	20.96%
Group Health Ins.	27.14%
Social Security	7.08%
Dental Insurance	0.33%
NYS Unemployment Ins.	0.07%
Survivors' Benefits	0.01%
Worker's Comp.	2.97%
Employee Benefit Fund	0.98%
Vision Benefits	0.04%
Total Fringe Benefit	59.59%

Projected Federal and Non-Federal Fringe Benefit Rates (FY26/27 to FY 28/29)

2025/26 SUTRA (Summer/Winter) rate is 52.00%

IFR Overhead assessments rate is 15.00%

Revenue is the basis for charging IFR Overhead assessments, not expenditures.

Fringe benefits will continue to be assessed on expenditures. The IFR overhead assessement will be charged on the revenue prior to any fringe benefit charges. As the revenue is deposited to your account, the assessment will be charged. This charge is a direct reduction to your account's cash balance. It DOES NOT affect your account's allocation.