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Employer Fringe Benefits

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What is fringe?

Fringe are any benefits that tie to employee payroll activity.

What’s the difference between fixed and variable fringe?

Fixed fringe items always allocate to an employee’s primary assignment. Variable fringe allocates based on employee wages and any applicable supplemental pay.

Fixed Fringe

  • Medical / Dental (421000)
  • Basic Life (420500)

Variable Fringe

  • Boise State Workers Comp Info (421500)
  • ORP Disability / TIAA / PERSI / VALIC (422500)
  • DHR fees (425000) – DHR fees are allocated based on earnings but are not allocated to supplemental pay.
  • Idaho State Unemployment Insurance Tax (425500)
  • Medicare / Social Security (426000)
  • Employee Fringe Benefits By Employee Type

The table below outlines the employee fringe benefits applicable to each employee type. 

ProTip! If needed, see column D of this resourcee to identify employee type.

Boise State Workers Comp Info (421500)
ORP Disability/ TIAA/ PERSI/ VALIC (422500)DHR fees (425000)
State Unemployment Insurance Tax (425500)
Medicare/ Social Security (426000)
Medical/ Dental (421000)
Basic Life (420500)
Classified
(Regular and Irregular)		ApplicableApplicable for benefit eligible employeesApplicable for classified permanent employees
ApplicableApplicableApplicableApplicable for benefit eligible employees
Professional
(Regular and Irregular)
ApplicableApplicable for benefit eligible employeesN/AApplicableApplicableApplicableApplicable for benefit eligible employees
Faculty ApplicableApplicableN/AApplicableApplicableApplicableApplicable
Temporary
(includes adjunct faculty)
ApplicableApplicable only if benefit eligible
N/AApplicableApplicableApplicable only if benefit eligible
Applicable for benefit eligible employees
Student & Graduate Assistants (GA) ApplicableN/AN/AApplicable if enrolled less than full time (12 credits for undergrad, 11 credit for grad)
Applicable if enrolled less than half time (6 credits for undergrad and 5 for grad students))
N/A unless the student is a GA.

GA’s have GA health insurance unless waived.		N/A

Additional Fringe Benefits FAQs

Common Questions

How is fringe allocated when an employee enters costing on their time card?

Fixed fringe allocates to primary assignment.

Variable fringe allocates to what is entered on the time card.

How is fringe allocated when an employee has payroll activity for multiple assignments?

Fixed fringe allocates to primary assignment.

Variable fringe allocates based on wages and costing split for each assignment.

How is fringe allocated when an employee has multiple assignments but the pay period only includes activity for a non primary assignment?

Fixed fringe allocates to primary assignment.

Variable fringe allocates to non primary assignment.

How is fringe allocated when an employee has payroll activity for a Graduate Assistant (GA) and a non-GA position?

As of FY23, Graduate Assistant Insurance is processed via internal payment rather than processed via payroll.

How is fringe allocated when an employee has a Work Study assignment?

Work study allocation rules are triggered by the cost center on a work study assignment.

If the cost center is 5766510 (Federal WS), 5766610 (Idaho WS) the associated fringe is reallocated to 1001.85700.5020001.

Important note: Work study employees should never enter costing information on their time card.

How is fringe allocated for supplemental pay, individual compensation payments (ICPs) or summer salaries?

Fixed fringe (medical, dental, and basic life insurance) does not get allocated to any supplemental pay, ICPs or summer salary. Applicable variable fringe does get allocated to supplemental pay.