b201a113_lowability_of_Costs_Activities__Explanation_of_Allowable_Costs
[Items] Fringe Benefits
Fringe benefits are allowances and services provided by employers to their employees as compensation in addition to regular salaries and wages. Fringe benefits include, but are not limited to, the costs of leave (vacation, family related, sick or military), employee insurance, pensions, and unemployment benefit plans. Except as provided elsewhere in 45 CFR 75 Subpart E, the costs of fringe benefits are allowable provided that the benefits are reasonable and are required by law, non-Federal entity-employee agreement, or an established policy of the non-Federal entity. For policies applicable to tuition remission for students working on grant-supported research projects, see Fringe Benefits / IHE Tuition/Tuition Remission in this exhibit. See Ruth L. Kirschstein National Research Service Awards-Individual Fellowships-Allowable and Unallowable Costs-Tuition and Fees and Ruth L. Kirschstein National Research Service Awards-Institutional Research Training Grants-Allowable and Unallowable Costs-Trainee Tuition and Fees in IIB for the allowability of tuition costs for fellows and trainees.
7.9 Allowability of Costs/Activities
Explanation of Allowable Costs