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{"sheet":"SI Formulas","index":0,"n_rows":22,"n_cols":8,"rows_kept":22,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
["Office of Sponsored Programs/Contract & Grant Administration Guide to Specific Identification (SI) of Fringe Benefits (FB)"]
["Effective 7/1/2017"]
[]
["These formulas will need to be adjusted by replacing the \"B\" column reference to the appropriate column in your worksheet."]
["The green cells in this worksheet (B9, B11 and F12-19) can be used to model various examples, i.e. the rest of the worksheet is driven from these; the default amounts are listed in the \"Rates\" tab."]
["Please see the research associate tab of this worksheet to calculate the SI rates for Post Docs."]
[]
[null,"Inflation Factor"]
[null,0.03]
["Time Period","Salary +  inflation Increase","FB Costs & Formula","Calculated SI Rate for this salary","FB Cost Assumptions: FICA 6.2% up to salary cap (cap inflated 4% per year), Medicare 1.45% on all salaries, Health, Drugs & Dental inflated as shown.","Estimated Health Increase","Project Health Costs","Retiree Costs"]
["7/1/2017 -  6/30/2018",63500,26277,0.4138,"FICA 6.2% of $128,790, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",null,14180,3338]
["7/1/2018 - 6/30/2019",65405,27773,0.4246,"FICA 6.2% of $132,010, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,15314,3605]
["7/1/2019 - 6/30/2020",67367,29373,0.436,"FICA 6.2% of $135,310, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,16539,3893]
["7/1/2020 - 6/30/2021",69388,31080,0.4479,"FICA 6.2% of $138,693, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,17862,4204]
["7/1/2021 - 6/30/2022",71470,32906,0.4604,"FICA 6.2% of $142,160, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,19291,4540]
["7/1/2022 - 6/30/2023",73614,34857,0.4735,"FICA 6.2% of $145,714, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,20834,4903]
["7/1/2023 - 6/30/2024",75822,36945,0.4873,"FICA 6.2% of $149,357, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,22501,5295]
["7/1/2024 - 6/30/2025",78097,39178,0.5017,"FICA 6.2% of $153,091, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,24301,5719]
["7/1/2025 - 6/30/2026",80440,41569,0.5168,"FICA 6.2% of $156,918, Medicare @ 1.45%, Retirement @ 10%, Other costs @ 1.4%, Health, Drugs & Dental",0.08,26245,6177]
["Please adjust the FB amount shown in column C if the person is split between accounts."]
[]
["Revised 6/16/2017"]

{"sheet":"Research Associates","index":1,"n_rows":19,"n_cols":7,"rows_kept":19,"cut":false,"hidden":false,"merged":[[14,0,14,4]],"flags":["formulas_cached_only"]}
["Contract & Grant Administration Guide to Specific Identification (SI) of Fringe Benefits (FB)"]
["To be used for Research Associates within the first three years of MSU employment, i.e. Post Docs"]
["Effective 7/1/2017"]
[]
["These formulas will need to be adjusted by replacing the \"B\" column reference to the appropriate column in your worksheet."]
["The green cells in this worksheet (B8, B10 and F11-14) can be used to model various examples, i.e. the rest of the worksheet is driven from these; the default amounts are listed in the \"Rates\" tab."]
["Does not include retirement or the retiree portion of the health, prescription & dental costs."]
[null,0.03]
["Time Period","Salary + \nabove % \nInflation","FB Costs & Formula","Calculated SI Rate for this salary","FB Cost Assumptions: FICA 6.2% up to salary cap (cap inflated 1.4% per year), Medicare 1.45% on all salaries, Health, Drugs & Dental inflated as shown.","Estimated Health Increase","Project Health Costs"]
["7/1/2017 -  6/30/2018",47484,11329,0.2386,"FICA 6.2% of $128,790, Medicare @ 1.45%, Other costs @ 1.4%, Health, Prescription & Dental ",null,7031]
["7/1/2018 - 6/30/2019",48909,12020,0.2458,"FICA 6.2% of $132,010, Medicare @ 1.45%, Other costs @ 1.4%, Health, Prescription & Dental",0.08,7593]
["7/1/2019 - 6/30/2020",50376,12759,0.2533,"FICA 6.2% of $135,310, Medicare @ 1.45%, Other costs @ 1.4%, Health, Prescription & Dental",0.08,8200]
["7/1/2020 - 6/30/2021",51887,18740,0.3612,"FICA 6.2% of $138,693, Medicare @ 1.45%, Other costs @ 1.4%, Health, Prescription & Dental + 10% MSU match on Retirement",0.08,8856]
["7/1/2021 - 6/30/2022",53444,19745,0.3695,"FICA 6.2% of $142,160 Medicare @ 1.45%, Other costs @ 1.4%, Health, Prescription & Dental + 10% MSU match on Retirement",0.08,9564]
["Notes:  This schedule assumes that the employee will participate in the MSU retirement plan where the employee puts in 5% and MSU matches with 10% at the beginning of year four.\n\nPlease adjust the fringe amounts in column C if paid from more than one acount. "]
[null,null,"3 yr average",0.2459]
[null,null,"Yr 4&5 ave",0.36535]
[null,null,"5 year average",0.29368]
["Revised 6/16/2017"]

{"sheet":"FICA","index":2,"n_rows":25,"n_cols":8,"rows_kept":25,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
[{"$nulls":4},"Fiscal Year Begin","2017"]
[{"$nulls":4},"Fiscal Year End","2018"]
["FICA Worksheet",null,null,null,"Calendar 2014 FICA Salary Cap",117000]
[{"$nulls":4},"Calendar 2015 FICA Salary Cap",118500,0.012799999999999923]
["FICA Salary Cap Inflator",null,0.025,null,"Calendar 2016 FICA Salary Cap",118500,0,0.0064]
["FICA Rate ",null,0.062,null,"Calendar 2017 FICA Salary Cap",127200,0.07339999999999991,0.0287]
[{"$nulls":4},"Estimated 2018 Cap (Calendar year)",130380,0.025,0.02499999999999991]
[{"$nulls":4},"Est. FY 2017-2018 Blended Salary Cap",128790]
[{"$nulls":4},"Miscellaneous Rate",0.014]
["Time Period","Projected FICA Salary Cap","FICA Amount"]
["7/1/2017 -  6/30/2018",128790,7985]
["7/1/2018 - 6/30/2019",132010,8185]
["7/1/2019 - 6/30/2020",135310,8389]
["7/1/2020 - 6/30/2021",138693,8599]
["7/1/2021 - 6/30/2022",142160,8814]
["7/1/2022 - 6/30/2023",145714,9034]
["7/1/2023 - 6/30/2024",149357,9260]
["7/1/2024 - 6/30/2025",153091,9492]
["7/1/2025 - 6/30/2026",156918,9729]
[]
[]
[]
[]
[]
["Revised 6/16/2017"]

{"sheet":"Rates","index":3,"n_rows":11,"n_cols":7,"rows_kept":11,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
[]
["Time Period","Project Health Costs","Retiree Costs","Research Associates Project Health Costs","Estimated Health Increase","Default Base","NIH NRSA 2017 Postdoctoral stipend with zero year of experience.  http://grants.nih.gov/training/nrsa.htm"]
["7/1/2017 -  6/30/2018",14180,3338,7031,null,63500,47484]
["7/1/2018 - 6/30/2019",null,null,null,0.08]
["7/1/2019 - 6/30/2020",null,null,null,0.08]
["7/1/2020 - 6/30/2021",null,null,null,0.08]
["7/1/2021 - 6/30/2022",null,null,null,0.08]
["7/1/2022 - 6/30/2023",null,null,null,0.08]
["7/1/2023 - 6/30/2024",null,null,null,0.08]
["7/1/2024 - 6/30/2025",null,null,null,0.08]
["7/1/2025 - 6/30/2026",null,null,null,0.08]