Current ISU Rates
Indirect Cost Rates
- Projects with agencies of the FEDERAL government:
49% of salaries and wages for work on campus
19% of salaries and wages for work off campus
*See a copy of the DHHS Indirect Cost Rate Agreement dated March 22, 2004.
- Projects with agencies of the STATE of Idaho:
20% of total direct costs
- Projects with Idaho municipal, county, health districts, and other public non-profit agencies:
20% of total direct costs - Projects with PRIVATE entities; profit and non-profit:
The Federal rate OR 25% of total direct cost, whichever is more
Any deviation from these standard rates must be approved through the Office of Sponsored Programs. The Principal Investigator must provide a written statement from any agency that limits indirect costs.
Fringe Benefit Rates
Fringe benefits are applied to all University personnel salaries and wages. They are direct charge to cover such items as Social Security, worker’s compensation, unemployment payments and retirement programs.
- 21% of salaries and wages for all full-time employees
- 8.9% of salaries and wages for all part-time employees (working less than 50% on all projects)
- $725 per month for insurance when 50% or more time is devoted to a project OR release time is required.
Graduate Student Fees
Rates for 2007-2008, including student insurance
- $3,103 per semester for in-state students
- $7,445 per semester for out-of-state students
Other Rates
- Mileage $.505 per mile when using personal vehicle
- In-State Meals $30 per day
- Out-of-State Meals $30 per day or Federal IRS Rate
All of the above information can also be found on the Office of Sponsored Programs Reference Card, provided each fall to faculty and staff. If you would like a copy of the reference card sent to you, please contact Kay Holm, x2592, or click here to print your own.