Proposed Fiscal Year 2027 ERE Rates

The proposed fiscal year 2027 Employee Related Expense (ERE) rates for budget planning are below. 

We await federal approval from the Department of Health and Human Services/Cost Allocation Services and will communicate final ERE rates once approved or adjusted. 

Until then, fiscal year 2026 ERE rates should continue to be the basis for sponsored proposals, although this year the proposed rates are unchanged.

ERE 
Group

FY 2026
Final Rates

FY 2027
Proposed Rates

Percentage
Change

Full-Benefit
Employees

32.0

32.0%

0.0

Ancillary
Employees

15.6

15.6%

0.0

Student
Employees

2.0

2.0%

0.0

Graduate 
Assistants

13.0%

13.0%

0.0

What to know about ERE

  • ERE rates are used by units for budgeting and calculating the costs of employee benefits such as health insurance, retirement plans, workers' compensation and liability insurance. ERE rates may fluctuate from year to year. While rates may remain flat for FY 2027, this should not be expected in future years as the university continues to evaluate the ERE rate pool structure and other variables. 

You can find additional information on ERE rates on the Finance and Budget website. 

For questions about the proposed rates, please contact Denise Dellinger, senior cost analysis manager, at dellinge@arizona.edu. 

Thank you for your continued partnership in the budget planning process.