UC ANR Financial Services

Assessment Rates

🔹 Composite Benefit Rates (CBR)

  • Entity 3310
  • Natural Account - 508000 - Composite Benefit Rate Campus Payment CBR Expense
 

Excel: FY 25-26 ANR-Composite-Benefit-Rates Summary - Final

As of July 2025: 

UCPATH CBR Group

CBR Group Description 

Federally Approved 
FY 2025

Federally Approved 
FY 2026

Full Benefit Eligibility  

1 & 3

Academic 

41.0%

43.9%

10

Management

41.0%

43.9%

4

Staff Exempt

44.1%

50.5%

5

Staff Non-Exempt

59.3%

58.6%

Not Eligible for Full Benefits  

6

UC Davis Grad & Undergrad Students 

1.9%

1.9%

7

Postdoc Employees

20.0%

20.0%

8, 9, 14

All Limited Term Employees

3.8%

5.3%

 

🔹 General, Automobile, and Employment Liability (GAEL)

  • Natural Account - 531010 - General Liability Insurance
  • GAEL: 1.95%

For more information, see: https://ucanr.edu/site/anr-risk-services/gael-rate

 

🔹 Vacation Leave Assessments (VLA)

  • Natural Account - 508300 - Vacation Accrued Expenses
  • VLA: 8.2%

 

🔹UCRP Payroll Assessment for FY2025-26

  • Natural Account - 505500 - UCRP Supplemental Assessment Benefits Expense Interest
  • Interest Assessment as % of All Non-Federal Sources of Covered Compensation (FY2025-26): 0.65%

 

For FY 2024-25 rates, please visit: https://ucanr.edu/site/uc-anr-financial-services/assessment-rates-fy-2024-25