Benefit Pool Buy-in Rates
FY2026-27
Download the original Benefit Pool Buy-in Rates PDF
Position Action
| Unit | New Position | IRP | Permanent Transfer Replacement Above Prior | Transfer From Other Fund | PT to FT funding |
|---|---|---|---|---|---|
| C99 | 65.01% | 39.35% | 39.35% | 65.01% * % xfer to SL001 | Case By Case |
| M80 | 58.85% | 39.35% | 39.35% | 58.85% * % xfer to SL001 | Case By Case |
| R01 | 61.83% | 39.35% | 39.35% | 61.83% * % xfer to SL001 | Case By Case |
| R02 | 71.90% | 39.35% | 39.35% | 71.9% * % xfer to SL001 | Case By Case |
| R03 | 65.07% | 39.35% | 39.35% | 65.07% * % xfer to SL001 | Case By Case |
| R04 | 72.46% | 39.35% | 39.35% | 72.46% * % xfer to SL001 | Case By Case |
| R05 | 87.00% | 39.35% | 39.35% | 87% * % xfer to SL001 | Case By Case |
| R06 | 70.33% | 39.35% | 39.35% | 70.33% * % xfer to SL001 | Case By Case |
| R07 | 77.36% | 39.35% | 39.35% | 77.36% * % xfer to SL001 | Case By Case |
| R08 | 76.67% | 52.10% | 52.10% | 76.67% * % xfer to SL001 | Case By Case |
| R09 | 68.73% | 39.35% | 39.35% | 68.73% * % xfer to SL001 | Case By Case |
| R10 | 79.37% | 39.35% | 39.35% | 79.37% * % xfer to SL001 | Case By Case |
| R11 | 2.08% | 1.45% | 1.45% | 2.08% * % xfer to SL001 | Case By Case |
Notes
- All rates are percentage of salary and are applicable to fund SL001 only
- Events funded with new funding - salary funding will be allocated to the department and benefit funding to the pool
- Events funded from existing funding - benefit cost per the above grid will be transferred from department to the pool
Rate Details
- New Position - All benefit types
- IRP - Incremental benefit types that are a direct function of salary - OASDI, Medicare, Retirement
- Replacement Above Prior Incumbent - Same as IRP: Incremental benefit types that are a direct function of salary - OASDI, Medicare, Retirement. Transfer from Other Fund - All benefit types times percentage transferring to SL001
- PT to FT Funding - Case by case depending on PT benefits before transition to FT
Comparison example of increase funded by department's existing funding
Example = IRP 10K - Use IRP rate (39.65%) for benefits (incremental - retirement/OASDI/Medicare)
| Item | Not Centralized | Centralized | Note | ||
|---|---|---|---|---|---|
| Budget Before Increase | After Increase | Budget Before Increase | After Increase | ||
| Base Funding | $500,000 | $500,000 | $350,000 | $346,035 | <- transfer add'l $3,965 to pool to fund benefit increase ($10,000 * 39.65%) |
| Benefit One-Time Funding | $0 | $0 | $150,000 | $153,965 | |
| Total Funding | $500,000 | $500,000 | $500,000 | $500,000 | |
| Salary | $250,000 | $260,000 | $250,000 | $260,000 | |
| Benefits | $150,000 | $153,965 | $150,000 | $153,965 | |
| OE | $85,000 | $85,000 | $85,000 | $85,000 | |
| Unallocated Base | $15,000 | $1,035 | $15,000 | $1,035 | |
| Total Expenses | $500,000 | $500,000 | $500,000 | $500,000 | |
| Net | $0 | $0 | $0 | $0 | <- same impact as no centralization (unless vacancy occurs in which those savings will accrue central as intended) |