Benefit Charges

Michigan State University uses the specific identification (SI) benefit model to recover the cost of benefits from employing departments. This method will be applied to all MSU accounts, excluding most General Fund accounts, which will remain funded centrally (non-grad benefits only). Under this model, costs are specifically identified into four categories and will be distributed to the employee’s base salary. The categories are:

1. Health/dental/Rx will be charged via a fixed dollar amount if employee is eligible for health benefits. The amount charged will correlate with employee’s level of effort (full-time, ¾, or ½).
2. MSU retirement (10%) if the employee is eligible AND participates.
3. Miscellaneous category (charged via a designated percentage) which includes unemployment compensation, workers’ compensation, long-term disability, longevity, life insurance, employee tuition reimbursement and vacation payouts.
4. FICA 7.65% up to salary cap and 1.45% thereafter.

Payroll types other than base and those employees working less than 50% will only be charged FICA as appropriate.

As noted above, most General Fund accounts are excluded from the SI benefit model. This is because most General Fund benefit costs are redirected to MSU’s centrally funded benefit accounts. For more information regarding this process, you can review the Benefit Redirection Guide document.

If further clarification is needed, please send an email to: ctlr.payroll@ctlr.msu.edu

For more information, please select one of the following:

• Benefit Charges 2026-2027 (pdf).
• Benefit Charges 2025-2026 (pdf).
• Benefit Charges 2024-2025 (pdf).
• Benefit Charges 2023-2024 (pdf).
• Benefit Charges 2022-2023 (pdf).
• Benefit Charges 2021-2022 (pdf).
• Benefit Charges 2020-2021 (pdf).
• Benefit Charges 2019-2020 (pdf).
• Benefit Charges 2018-2019 (pdf).
• Benefit Charges 2017-2018 (pdf).
• Contract & Grant - Benefit Guidelines.
• Grad Benefit Information 2026-2027 (pdf).
• Grad Benefit Information 2025-2026 (pdf).
• Grad Benefit Information 2024-2025 (pdf).
• Grad Benefit Information 2023-2024 (pdf).
• Grad Benefit Information 2022-2023 (pdf).
• Grad Benefit Information 2021-2022 (pdf).
• Grad Benefit Information 2020-2021 (pdf).
• Grad Benefit Information 2019-2020 (pdf).
• Grad Benefit Information 2018-2019 (pdf).
• Grad Benefit Information 2017-2018 (pdf).