The University of Oregon establishes a Blended OPE rate each year for the major employee groups at the campus based on prior year actual expenses. These Blended OPE rates are reviewed and approved annually by the Department of Health and Human Services. OPE expenses (health plan expenses, retirement plan expenses, taxes and workman's compensation expenses, among others) are determined by applying the appropriate percentage based on employee category to actual salary expense. The OPE rate will be charged against salaries less an Average Leave Adjustable rate, and excluding some pay types (Excluded Earn Codes). The university moved “leave” from being paid by the unit, to being charged to a central pool.
UO Fringe Benefits Rates
|Employee Group||Avg Leave Adjustable Rate||Fiscal Year 2024||Avg Leave Adjustable Rate||Fiscal Year 2025|
|Faculty/Staff B||Faculty 1.2%; Execs 11.8%||51.9%||Faculty 1.03%; Exec 12.15%||50.2%|
For retirees refer to the Employee Rate Group Matrix below to determine the Employee Group.
Note: The blended OPE rates for FY24 and beyond include savings from a PERS Side Account that the university established during FY23. Funds from the PERS Side Account buy down future PERS retirement rates charged to the university for PERS Tier I/II and OPSRP. The Side Account was established with funds from the UO Internal Bank. Total savings for the program is a 2.11% reduction in retirement rates during FY24. In order to fund this investment, a portion of the savings must be used to repay the Internal Bank. There are certain fund types that cannot be assessed this repayment. These include Grant, Restricted Gifts, and Plant Funds. All other fund groups will have a new OPE like charge applied to all non-Student/GE salary and wages. The savings generated from the PERS Side Account will be more than the new OPE charge, creating a net benefit to all impacted units. Because the employee type composition is different for each Fund Type, the repayment percentage varies between Fund types. These are outlined in the table below:
|Fund Type||Description||Projected Savings||Bank Repayment||Net Savings||Projected FY24 Salary/Wages (AT 61-64)||Repayment Percentage|
|FT 12||Designated Ops||127,252||116,457||10,796||7,419,962||1.57%|
|FT 13||Service Center||286,512||262,206||24,307||13,890,256||1.89%|
|FT 15||Internal Bank||3,007||2,752||255||240,319||1.15%|
|FT 22||Student Services||123,808||113,304||10,503||5,410,566||2.09%|
|FT 24||Health Center||133,614||133,279||11,335||8,276,309||1.48%|
|FT 29||Other Aux||8,026||7,345||681||389,853||1.88%|