903 - University of North Carolina at Chapel Hill Policy on Fringe Benefits

Reason for Policy

The major benefit to the department of the central fringe pool is that the budget is not maintained by the department for state appropriated funds. It allows the University to fund changes in fringe rates without processing budget entries to every University chartfield string. When new rates apply, the pool automatically adjusts the amount of budget the account receives at month end.

A secondary benefit to departments is that the central fringe pool covers accounts 512300, 512700, 516200 and 552320 without departmental contribution. These accounts are covered using lapsed fringes within the fringe pool. Fringes associated with lapsed salaries are not returned to the department.

Policy Statement

Fringe benefits (fringes) are expenses directly related to an employee's salaries and wages. The type of salary or wage being paid will determine the type of fringes that apply. Fringes are required to be budgeted on all personnel dollars for personnel accounts from 511100-514500.

Budget, Planning and Analysis maintains the Central Fringe Pool (Fringe Pool). The Fringe Pool provides budget for all state appropriated funds (Appropriations) for fringes for personnel accounts (511100-514500). Fringes that are covered by the Fringe Pool are SPA Premium Payments (512300), SPA Longevity Payments (512700), LEO Separation Allowance (552320), Disability (516200), Social Security (515100); State Retirement (515200); Medical Insurance (515500); TIAA Retirement (515400); LEO Retirement (515300).


School-based tuition, Unit-controlled receipts, and all non-state funding sources are responsible for associated fringe benefits and other salary compensation expenses.


Additional Information

Frequently Asked Questions

Q: I am using a state source and creating a budget revision that involves new personnel budget; do I need to budget for fringes?
A: Yes. If you are bringing in new salary dollars you must contribute additional fringes to the pool. If the salary dollars are not new (transferring personnel dollars to personnel dollars) then you will need to consider whether the retirement rate will change based on the new personnel line and bring in additional retirement as needed.

Q: Is there a central Fringe Pool for non-state sources?
A: No.

Q: I submitted a budget revision to increase my fringe accounts, but when the budget revision posted, my fringe accounts did not increase.
A: The increase to fringes was taken from your Department's chartfield string to the fringe pool. View the Budget Journal ID in ConnectCarolina's Commitment Control and you will see that the lines containing fringes were changed to fund the central Fringe Pool chartfield string.

Related Data


Policy Contact
Subject Contact Telephone Fax E-Mail
Fringe Benefits Budget Office 919-966-3251 919-962-1453 budgetoffice@unc.edu



  • October 1, 2014: Updated account information and terminology to correspond with ConnectCarolina.
  • January 11, 2012
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Article ID: 131561
Thu 4/8/21 9:11 PM
Tue 10/31/23 1:18 PM
Responsible Unit
School, Department, or other organizational unit issuing this document.
Issuing Officer
Name of the document Issuing Officer. This is the individual whose organizational authority covers the policy scope and who is primarily responsible for the policy.
Issuing Officer Title
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Budget Director
Next Review
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01/30/2020 12:00 AM
Last Review
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01/30/2019 12:00 AM
Last Revised
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01/30/2019 12:00 AM
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01/30/2019 12:00 AM
Date on which the original version of this document was first made official.
01/11/2012 12:00 AM