Our sponsors reimburse us for incidental costs, expressed as a percentage of total salaries. Since salaries and BFs can represent the largest share of the costs of a given project, the university negotiates its BFR rates with the federal government on an annual basis. Ancillary benefits (BFs) are personnel-related costs, such as health plan expenses, retirement plan expenses and work allowances. These costs are expressed as a percentage by class of employees. The rate is the cumulative cost of these benefits divided by the total salaries in each category of employees. These rates are then applied to the applicable employee salary to represent the benefits of this type of employee. The criterion for determining whether to carry out activities on or off campus for a sponsored project is as follows: if 50% or more of Harvard`s budgeted hour and effort is carried out on campus, the indirect cost applies on campus; If more than 50% of Harvard`s hour and budget effort is done off-campus, the indirect cost rate applies off-campus (26%). Note that not all subaward or vendor service costs to determine obesity of time and effort are considered Harvard`s time and effort. For interest rates after July 1, 2023, use the same rates and conditions as for the year ended June 30, 2023. For the Harvard T.H. Chan School of Public Health, indirect cost rates set by the Confederation have been negotiated until 30 June 2023. If a sponsor requests a copy of a historic collective agreement, see below: the activities are carried out in premises that are not owned or leased to the university, in places where the indirect costs related to the facilities do not benefit the project.
The „administrative“ part of the indirect cost of the campus (26%) applies to an off-campus sponsored project. For land used for off-campus research, an external source (usually a sponsor) provides resources by paying directly for the space, reimbursing the university for the costs of renting or renting the space or making space available directly and free of charge to the university. Federally negotiated ratesIt is also commonly referred to as overhead, agency and administrative (M&A), IDC or indirect costs. Overhead rates are usually negotiated every 4 to 5 years with the Department of Health and Human Services (DHHS). From the last collective agreement, the indirect rates for the university sector are as follows: * Federal proposals must use the negotiated rate for future years The applicable indirect rate (see below) must be evaluated according to the total direct cost, unless the sponsor publishes specific restrictions. . . .