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UTSA Benefits: Financial & Budgetary Implications. Employer Paid Benefits. UTSA Employer paid-contributions to fringe benefits coverage include: Workers’ Compensation Insurance Unemployment Insurance

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employer paid benefits
Employer Paid Benefits

UTSA Employer paid-contributions to fringe

benefits coverage include:

  • Workers’ Compensation Insurance
  • Unemployment Insurance
  • Group Insurance Premiums (for the employee’s health coverage, basic term life, AD&D and a portion of the dependent health premium)
  • Old Age & Survivors Insurance (OASI) & Medicare 6.2% (OASI) & 1.45% (Medicare) of wages up to the OASI max salary ($106,800 in 2009), as required by federal law
  • Retirement- Employer’s Contribution (TRS/ORP)

TRS = defined benefits plan; ORP = defined contribution plan

http://www.utsa.edu/hr/benefits/Retirement/Index.cfm#Mandatory

UTSA Financial Area Representatives

employer paid benefits1
Employer Paid Benefits
  • Universal Salary Supplement (this program includes employees hired before Sept 2003 that earn less than $50K per year)
  • Longevity ($20 per month eff with 2 yrs of service up to 42 yrs of svc)
  • Vacation & Sick Leave http://www.utsystem.edu/OHR/vacationcarryover.htm
  • Sick Leave Pool (income replacement for employees that qualify per Chapter 661, Texas Government Code)

http://www.utsa.edu/hop/chapter4/4-26.cfm

  • Employee Educational Assistance

http://129.115.102.107/hop/chapter4/4-8.cfm

  • Employee Assistance Program http://www.utsa.edu/HR/EmployeeRelations/eapinfo.cfm

UTSA Financial Area Representatives

e g paid benefits costs
E&G Paid Benefits Costs
  • The State of Texas General Appropriations Act requires that payments of benefit costs are proportional to funding from appropriated funds.

General Appropriations Act, Art. IX §§ 6.08, 8.02 (c), 80th Leg., R.S.; Sections 51.009 (a) and (c), Education Code

UTSA Financial Area Representatives

e g paid benefits costs1
E&G Paid Benefits Costs
  • General revenue is prohibited from paying the benefits associated with salaries and wages paid from other funding sources.
  • Each November, UTSA submits a report to the Texas State Comptroller to establish the proportional percentage of benefit cost sharing with the state
    • reconciles any over/under-billing during the previous fiscal year.

https://fmx.cpa.state.tx.us/fm/pubs/aps/11/index.php

UTSA Financial Area Representatives

e g employee benefit costs
E&G Employee Benefit Costs
  • Benefit costs for eligible employees appointed to E&G accounts (14-fund) are paid from centrally managed budgets.

UTSA Financial Area Representatives

other funds employee benefit costs
Other Funds Employee Benefit Costs
  • Benefit costs for eligible employees appointed to non-E&G accounts are paid directly by those fund sources:
    • 18 Service Rate (chargeback) Operations
    • 19 Designated funds
    • 26 Grants & Contracts (charged to sponsor)
    • 29 Auxiliary Enterprises, and
    • 30 Gift funds

UTSA Financial Area Representatives

e g paid benefits subject to proportionality
E&G Paid Benefits Subject to Proportionality
  • OASI – State Match/Required Employer

Contribution

  • Group Insurance Program – Active & Retirees
  • Retirement (TRS/ORP) – limited to cost sharing

% allowed by the state for that given year

UTSA Financial Area Representatives

benefits proportion by fund report appropriation year 2008
Benefits Proportion by Fund ReportAppropriation Year 2008

E&G Sources of Funding

General Revenue (68.8718%)$82,192,15573.9879%

GR-Dedicated (31.1282%)37,148,599

Less Exclusion (1) <8,252,161>

GR-Dedicated Subject to Proportionality28,896,43826.0121%

(1)The exclusion is the sum of OASI ER-state match, total Group Insurance benefit paid, Teacher Retirement Contribution and Optional Retirement Program (6%) paid times 31.1282%, which is the pre-adjusted proportion of GR to GR-Dedicated

UTSA Financial Area Representatives

benefits paid 100 by utsa not subject to state proportional cost sharing
Benefits Paid 100% by UTSA Not Subject to State Proportional Cost Sharing
  • 1st 90 days of health premium & retirement cost sharing
  • Payment of the ORP Matching Differential Supplement is optional; varying campus practices and the cost impacts are reviewed by Board of Regents:

State Paid Base Rate going down from 6.58% (FY10) to 6.4% (FY11), <0.18%>

    • Differential cost is covered from local funds and will increase from 0.73% to 0.91%; 1.19% to 1.37%; or 1.92 to 2.1% depending on employee’s ORP eligibility date.
    • Employee Contribution Rate remains at 6.65%
  • 50% of the Premium Sharing for Graduate Students (optional, and varies from campus to campus)
    • State pays the other 50% so the entire amount of premium sharing is covered
  • TRS Retiree Surcharge:12.98% of salaries paid to active retirees

UTSA Financial Area Representatives

benefits paid 100 by utsa not subject to state proportional cost sharing1
Benefits Paid 100% by UTSA Not Subject to State Proportional Cost Sharing
  • Longevity pay
  • Vacation payouts for terminating employees
  • Educational benefits
    • Optional, amount of benefit is currently determined by UTSA
  • Sick Leave Pool
    • When UTSA employees donate leave hours to the sick leave pool the payout must covered as income replacement (salary)

UTSA Financial Area Representatives

fy 2009 centrally funded benefits budgets
FY 2009 Centrally Funded Benefits Budgets

Group Insurance Contribution $ 8,304,535

Est. State Proportional Share $ 11,195,217

Other Institutional Funds $ 14,664,030

E&G TOTAL $ 34,163,782

Educational Benefits 125,000

90 Day Benefit Supplement 660,000

GRAND TOTAL $ 34,948,782

UTSA Financial Area Representatives

fy 2009 projected budget variance
FY 2009 Projected Budget Variance

TOTAL BUDGET $ 34,948,782

Estimated COSTS $ 34,629,850

Projected Variance $ 318,932

(Exclusive of additional state contribution due to changes in proportionality over budget)

UTSA Financial Area Representatives

fy 2009 benefit proportionality cost sharing
FY 2009 Benefit Proportionality Cost Sharing

Budgeted Revenue $ 11,195,217

Projected Payment 12,107,536

Estimated Variance 912,319

Total Est. Budget Variance $ 1,231,251

UTSA Financial Area Representatives

fy 2009 projected costs fy 2010 projected budget
FY 2009 Projected CostsFY 2010 Projected Budget
  • Review Spreadsheet for Details
  • View the Payroll Website for details on benefit contribution rates:

http://www.utsa.edu/payroll/fringe_benefit.html

  • View the HR Website for details on benefit programs and eligibility:

http://www.utsa.edu/hr/Benefits/index.cfm

http://www.utsa.edu/hr/Benefits/Newsletter/BenefitsInBrief.pdf

UTSA Financial Area Representatives

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