are fringe benefits salaries and wages
Allowable fringe benefits consist of employer contributions such as to health plans, insurance plans, social security, and retirement plans. All rates are expressed as a percentage of salaries. Therefore, to calculate fringe benefit costs, multiply the salary by the applicable benefit rate. At the time of award, UCSF charges the actual cost of fringe benefits for each employee as related to the salary and wages charged for that employee. The actual cost is applied per salary irrespective of fund source.