Research, Innovation & Impact

Indirect costs

One of the following negotiated or calculated rates must be used for all projects unless either:

1. The sponsor (excluding commercial/industry) has a published policy statement applying to all awards that specifically limits indirect costs, or
2. A Request for University Contribution of Indirect Costs (Indirect Costs Waiver) has been approved by the Senior Vice Chancellor for Research or their designee.

For policy, refer to the UM System Policy (27025), MU SPA Sponsored Programs Procedure Guide (SPPG) and the Indirect Costs/Fringe Benefit Rate Agreement. 
 

Federally negotiated rates FY22-FY24

Applicable on grants, contracts and other agreements for sponsored activity including research, instruction, service or other activity.

Clinical trial rates FY21-FY24

Commercial or industry-funded clinical trial rates are an exception to the university's federally negotiated rates. Federally funded clinical trials are subject to federally negotiated rates.

Industry-sponsored project rates FY22-FY24

Applicable to commercial or industry funds when the university retains IP rights.

Industry-sponsored project rates FY22-FY24

Applicable to commercial or industry funds when the university waives IP rights². Rates are calculated at the federally negotiated rates plus 5%.

If a research project with a budget period begins within the 2021 fiscal year, ending 6/30/21, the indirect costs rate of 55% will apply for that entire budget period. For any subsequent budget periods the indirect costs rate of 56.5% will apply.
 

*Modified total direct costs (MTDC) are total direct costs (TDC) minus:

• All capital expenditures (buildings, significant renovations, etc.).
• Individual items of equipment with a single unit value of $5,000 or greater and an estimated useful life of more than one year.
• The portion of each individual sub-award (subcontract) in excess of $25,000.
• All hospitalization and other fees (patient care costs) associated with patient care, whether the services are obtained from an owned, related, or third-party hospital or other medical facility.
• All rental/maintenance of off-site activities (space).
• All student support costs (e.g., student aid, stipends, dependency allowances, scholarships, fellowships).
• Animal care costs paid as a per diem based on Office of Animal Resources (OAR) rate.
• Participant support costs (in connection with conferences or training projects only see SPPG topic).
• IRB Fees

Note: When using an indirect cost rate that is lower than the negotiated rate, the rate will be applied to TDC rather than MTDC. 

¹On-campus vs. off-campus rates: MU maintains a policy of on- and off-campus classification for the purpose of applying the appropriate indirect cost rate. Refer to Indirect Cost Recovery in the SPPG (Sponsored Programs Procedure Guide) for definitions and guidance concerning projects conducted partially off campus. 

²Waived intellectual property rights for industry-sponsored activities: Principal investigator, MU campus and UM System level approvals (see Intellectual Property,  Indirect Cost Recovery and  UM System Policy (27025).

 UM System Indirect Costs/Fringe Benefit Rate Agreement

*Projections use 3% inflation rate for budgeting purposes.

**Beginning in FY20, for all university grant funds, the federally negotiated rate and the FICA tax will be charged with no differentiation as to college/school/business unit or source of funds. Use MU and UM System rates listed above for all grants. As per Section II of the rate agreement, FICA is specifically identified to each employee and charged individually. The ≥ 75% FTE fringe benefit rates listed here are inclusive of FICA (7.65%) for budgeting calculations. Reference: UM Indirect Costs/Fringe Benefit Rate Agreement page. 

Rates are provided here as a resource for budget development. Please use in combination with your department policy and practice, graduate school policy and in conjunction with the sponsoring agency regulations and policies related to allowability on grants.

Budget notes: All graduate students admitted to start an assistantship during summer 2022 or later must be equal to a .50 FTE (if a .25 FTE, the student must have a second .25 FTE to qualify for the graduate student tuition support program (GSTSP). More information can be found on the Graduate School's assistantships webpage.
 

Graduate student tuition support program rates

* All of Education is Tier 2 except for the Applied Behavior Analysis Academic Plan, which is Tier 3.

Please see Cashier's website for detailed information.

¹ Not including fees for student activity, student health or recreation facility
² Based on 18 credit hours per academic year per student (9 in fall semester and 9 in spring semester)
³ Based on 5 credit hours per student for summer session only.
⁴ Based on 23 credit hours per year per student (9 in fall semester, 9 in spring semester and 5 in summer session)
⁵ The resident tuition is charged back to grants. (Note: Tuition charged back to training grants may be treated differently; please check with SPA as needed when preparing your budget.

Source: MU Cashiers Office, Tuition Rates
 

Institutional minimum graduate research and teaching assistant stipends per academic year

Grant budgets should include the university's discipline-appropriate stipend; the stipend amount must be at least the institutional minimum stipend amount listed below equal to the effort charged to the grant. Units should budget for increased annual stipend support that aligns with the merit increase pool for faculty and staff.

*3% increase for 2025-26 applied to monthly stipend amount and then rounded; then multiplied by 10 or 12 months to get 9-month over 10-month and 12-month amounts.

Due to policy that began fall 2018, all grad students hired into a qualifying title of Graduate Research Assistant (jobcode 4715), Graduate Teaching Assistant (jobcode 4717), Graduate Instructor (jobcode 4685), Graduate Library Assistant (strictly for library positions, jobcode 4690) and Graduate Fellow (jobcode 4680) are to be paid the 9-month stipend over 10 months, from Aug. 1 through May 31, unless prohibited by funding (i.e., granting agency does not allow it). If paying per semester, fall semester is Aug. 1 through Dec. 31, and spring semester is Jan. 1 through May 31. This allows students to receive equal stipend amounts per month for 5 months. Graduate students paid over 12 months are to continue to be paid the 12-month stipend. Qualifying titles listed above cannot be paid hourly; they must be paid monthly. Student responsibilities are for 9 months, and start and end dates need to be decided jointly by employer and student.

Graduate students with assistantships on a 9-month, monthly-paid appointment may be eligible for a pay deferral option to have their assistantship pay allocated over 12 months. Elections for deferred pay must be made prior to the first pay cycle of the academic year and renewed each appointment year. To elect deferred pay, students should complete HR Form 269A at the link below and return it to the hiring department payroll/PAF processor.

Please note: students may only hold a .25 assistantship if they have another .25 assistantship or a university-funded fellowship at the level of the minimum stipend for a .25 FTE
 

Graduate student medical insurance subsidy for 2024-25 (Aug. 15, 2024, to Aug. 14, 2025)*

*International student coverage is from Aug. 1, 2024, to July 31, 2025.

Postdoc FICA exemption: All postdoctoral students receiving a National Research Service Award (NRSA) fellowship are exempt from FICA. Upon notice of award, departments should contact SPA to request verification. SPA will review and respond; if approved, the email approval should be forwarded to Human Resources so the individual can be set up for exception designation.

An annual adjustment for budgeting projections of 10% may be used for medical insurance and 3% for tuition, fees and stipends.

Office of Naval Research, Chicago Branch
230 South Dearborn, Room 380
Chicago, IL 60604-1595

Main Office: (312) 886-5423

Chicago@onr.navy.mil

UIC: N62880

By federal law, for any Department of Health and Human Services (DHHS) awards, including but not limited to National Institutes of Health (NIH) awards, the University cannot charge salary above designated limitations (“salary cap”), including in subawards. Additional information and salary cap amounts can be found in the Sponsored Programs Procedure Guide (SPPG) under DHHS Salary Cap.

Employee travel by automobile

Reimbursed at $0.655 per mile, effective July 1, 2023.
References: Mileage Reimbursement Rates: UM System Policy 22602, State of Missouri Division of Accounting, Mileage

Meal allowances

In-state. For overnight travel within the state of Missouri, meals will be reimbursed on a per diem basis of $63.00 per day.
Reference: UM System Per Diem Information

Domestic trips outside the state of Missouri 

For overnight travel within the United States (other than Missouri) and the District of Columbia, meals will be reimbursed on a per diem basis according to Missouri to Contiguous United States (CONUS) rates for Local Meals published by the Governmental Services Administration for the travel destination. Specific rates by location. 

Foreign 

For travel outside the United States and the District of Columbia, reimbursement is allowed at a per diem rate prescribed by the U.S. Department of Defense “Per Diem, Travel and Transportation Allowance Committee.” Specific rates by location.
Reference: UM System Policy 22603