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 FY26-FY28

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

Clinical trial rates FY26-FY28

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 FY26-FY28

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

Industry-sponsored project rates FY26-FY28

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 2025 fiscal year, ending 6/30/25, the indirect costs rate of 56.5% will apply for that entire budget period. For any subsequent budget periods, the indirect costs rate of 57.5% 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 $10,000 or greater and an estimated useful life of more than one year.
• Tuition remission and fees.
• The portion of each individual sub-award (subcontract) in excess of $50,000.
• 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 (leased space utilized for >1 month).
• 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.

*2% increase for 2026-27 applied to monthly stipend amount, rounded and then multiplied by 10 or 12 months to get 9-month over 10-month and 12-month amounts.

Please note that as of July 1, 2025, there will be new job codes and titles for qualifying titles. Those in the former titles will need to be moved to one of the four new titles. More communication from Human Resources is forthcoming. 

Due to policy, all grad students hired into a qualifying title of Graduate Research Assistantship (jobcode 4016), Graduate Teaching Assistantship (jobcode 4017), Graduate Instructor Assistantship (jobcode 4014) and Graduate Professional Assistantship (jobcode 4018) 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). Fall semester is Aug. 1 through December 31, and spring semester is Jan. 1 through May 31. They should be receiving equal stipend amounts per month for 5 months.  

Student responsibilities are for 9 months and start and end dates need to be decided jointly by employer and student for those appointments being paid out over 10 months for a 9-month appointment. Graduate students paid over 12 months are to continue to be paid for at least the 12-month stipend listed and should have a start date of Aug. 1. Qualifying titles listed above are paid monthly and cannot be paid hourly. Unless necessary (e.g., due to grant funding timelines), graduate students should not be hired on a semester basis. If their tasks are to change by semester, it is better to hire for the full year and just update the title/funding midyear. If appointment pay starts after Aug. 1 in fall or Jan. 1 in spring or June 1 in summer, then the tuition waiver will be prorated, based on the pay start date, unless special arrangements are made. 

Please note that 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. A student can only be hired into a .25 FTE assistantship without a second qualifying appointment if an exception request is approved by the dean of the Graduate School. A .25 exception is only eligible for 50% tuition remission, paid by the department or grant, and 50% insurance subsidy.
 

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.

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

Suggested pay ranges for undergraduate students. 

To honor recommendations from the Postdoctoral Education Advisory Committee, bring our minimum salary in line with national benchmarks, and remain competitive as an institution, the following updates are scheduled for salary minimums for non-teaching postdoctoral scholars (including Postdoctoral Associate, Postdoctoral Fellow, Postdoctoral Fellow–Stipend):

• All postdocs with a start date of Jan. 1, 2025, or later must be paid a minimum salary of $55,000. 
• For any postdocs (including those continuing appointments prior to Jan. 1, 2025), the PI/mentor must plan to raise postdoc salaries to $58,656 or more by no later than Jan. 1, 2028. Raising salaries earlier than this deadline is strongly encouraged. Funding agencies may have higher minimums that must be addressed sooner. 
   

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.
 

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