WSSU Standard Institutional Information

The negotiated indirect cost rate is applied to salaries and wages only. See below for the appropriate rates. Contact the Office of Sponsored Programs for a copy of the original document for grant proposals.

Download Rate Agreement Form

Colleges and Universities Rate Agreement

DATE: 09/08/2022
FILING REF.: The preceding agreement was dated 04/22/2019
EIN: 56-6001466
ORGANIZATION: Winston-Salem State University
103 Blair Hall
Winston-Salem, NC 27110 

The rates approved in this agreement are for use on grants, contracts and other agreements with the Federal Government, subject to the conditions in Section III. 

Rate Types: FIXED, FINAL, PROV. (PROVISIONAL), PRED. (PREDETERMINED)

*BASE:
Modified total direct costs, consisting of all direct salaries and wages, applicable fringe benefits, materials and supplies, services, travel and up to the first $25,000 of each subaward (regardless of the period of performance of the subawards under the award).  Modified total direct costs shall exclude equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000.  Other items may only be excluded when necessary to avoid a serious inequity in the distribution of indirect costs, and with the approval of the cognizant agency for indirect costs.

AGREEMENT DATE: 09/08/2022

SECTION II: Special Remarks

TREATMENT OF FRINGE BENEFITS:
The fringe benefits are specifically identified to each employee and are charged individually as direct costs. The directly claimed fringe benefits are listed below.

TREATMENT OF PAID ABSENCES:
Vacation, holiday, sick leave pay and other paid absences are included in salaries and wages and are claimed on grants, contracts and other agreements as part of the normal cost for salaries and wages. Separate claims are not made for the cost of these paid absences.

Off-Campus Definition: For all activities performed in facilities not owned by the institution and to which rent is directly allocated to the project(s), the off-campus rate will apply. Actual costs will be apportioned between on­ campus and off-campus components. Each portion will bear the appropriate rate.

Equipment Definition: Equipment means article of nonexpendable, tangible personal property having a useful life of more than 1 year and an acquisition cost of $5,000 or more per unit.

FRINGE BENEFITS:
FICA
Retirement Health Insurance
Unemployment Insurance
Workers Compensation

The next indirect cost rate proposal based on actual costs for the fiscal year ending 06/30/2021 is due in our office by 12/31/2021.

Fringe Benefits must be calculated appropriately in all proposals in accordance with the following rates:

1810 – Social Security (FICA) – 7.65%
1820 – State Retirement – 25.00%
1830 – Health Insurance –$8,094.48
1870 – Optional Retirement – 14%
1880 - Law Officers Retirement - 5.00%

* Optional Retirement does not apply to SHRA Employees.
** Fringe benefits collectively are calculated at an average of 39% unless the sponsor requests that the
items above be represented by line item.

Please use only the retirement rate that applies to the plan that you have. If you have any questions, please contact Ms. Tonia Martinez, Pre-Award Administrator, at martinezt@wssu.edu or 336-750-2413.

Winston-Salem State University is tax exempt but is not a 501(c)(3) organization.

If your intended sponsor requires proof of WSSU's tax exempt status, please provide them the official memorandum stating how and why WSSU is tax exempt.

However, if your intended sponsor requires an applicant organization to have 501(c)(3) status, you will need to submit the application through the Winston-Salem State University Foundation.