219 West Main Street
Arlington, TX 76019
Fringe Benefit Rates FY 2026-2027
| Fringe Benefits | Employee Contributions | Employer Contributions | Limit |
|---|---|---|---|
| OASI (Social Security) | 6.20% | 6.20% | Up to $184,500 CY 2026 |
| OASI (Medicare) | 1.45% | 1.45% | No Limit |
| OASI (Medicare) Affordable Care Act Assessment | 0.90% | Wages over $200,000 CY2026 | |
| Unemployment Compensation Insurance (UCI) - Calendar Year | 0.479% | Up to $9,000 | |
| Vacation and Sick Leave Assessment | 0.00% | ||
| Worker's Compensation Insurance (WCI) | 0.133% | No Limit | |
| Teacher Retirement wages paid on or after 09/01/2023 | 8.25% | 8.25% | Wage Base $360,000 |
| Teacher Retirement Pension Surcharge | 16.5% | *if applicable | |
| Optional Retirement | 6.65% | 8.50% | Wage Base $360,000 |
| Level of Coverage | UT Select State Monthly | Premium Share | Information |
|---|---|---|---|
| Premium Sharing - Employee Coverage | 0 | $899.33 | Use 1/2 Premium Sharing Rates |
| Premium Sharing - Empl/Spouse Coverage | $429.20 | $1,392.98 | Part-time Employees |
| Premium Sharing - Empl/Child Coverage | $414.39 | $1,234.52 | |
| Premium Sharing - Empl/Family Coverage | $820.85 | $1,730.38 |
NOTES:
- Benefit eligible employees appointed less than 99.95% time will only receive one-half of the premium share amount listed above.
- Work-study and students are not subject to UCI.
- Gross, Longevity, and Hazardous Duty pay are included as part of an employee's salary for all fringe benefit calculations.
- OASI calendar year limits are set by the IRS and will be updated at CY (calendar year) end
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