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The Controller’s Office is working on updating the fringe rates applicable to fiscal year 2027. The new rates are applicable to transactions incurred on or after Jul 01, 2026.Faculty/Classified Fringe 38.7% (Decrease from 38.8%)

Hourly Fringe 7.8% (Increase from 7.4%)

Updated Process 

Payroll:

o   input new rates in Banner; new rates to be automatically applied to labor starting on July 10, 2026 (Pay Period 14).

Cost Accounting and Financial Reporting:

o   prepare and post in Banner adjusting journal entries for all applicable labor from Jul 1, 2026 – July 9, 2026.

G&C Accounting:

o   fringe on ongoing grants and contracts will be included at the FY27 rates on the invoices.

o   if the grant/contract has ended, departments will be required to provide an account to cover the unbilled fringe.

For more information visit  https://controller.vcu.edu/cost-analysis/fringe-benefit-rates/

Categories Controller's Office

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