University of Arizona
	EMPLOYEE RELATED EXPENSES - BY EMPLOYEE CLASS
	FISCAL YEAR 2008-09
									GRADUATE
		APPOINTED &							ASSISTANTS	GRADUATE
		FACULTY	FACULTY	FACULTY	CLASSIFIED	CLASSIFIED	STUDENT	GRADUATE	TUITION	ASSISTANTS	FEDERAL
	E.R.E. ELEMENTS	REGULAR	CLINICAL	ANCILLARY	REGULAR	TEMPORARY	EMPLOYEES	ASSISTANTS	REMISSION	COMBINED	EMPLOYEES
	F.I.C.A.	6.80%	4.62%	7.05%	7.36%	7.29%	1.95%	0.78%	0.00%	0.78%	5.73%
	RETIREMENT	7.96%	7.35%	0.37%	10.03%	0.79%	0.00%	0.00%	0.00%	0.00%	6.02%
	HEALTH, DENTAL, LIFE	11.81%	0.36%	11.82%	22.57%	0.89%	0.00%	8.14%	0.00%	8.14%	9.85%
	EMPLOYEE TUITION BENEFITS	0.25%	0.00%	0.00%	1.15%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%
	WORKER'S COMP	0.68%	0.68%	0.68%	0.68%	0.68%	0.68%	0.68%	0.00%	0.68%	0.68%
	UNEMPLOYMENT	0.01%	0.01%	0.01%	0.01%	0.00%	0.00%	0.00%	0.00%	0.00%	0.01%
	LIABILITY INSURANCE	0.43%	0.43%	0.43%	0.43%	0.43%	0.43%	0.43%	0.00%	0.43%	0.43%
	TUITION REMISSION	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	0.00%	27.67%	27.67%	0.00%
	DEPENDENT CARE ASSISTANCE	0.05%	0.02%	0.08%	0.13%	0.04%	0.00%	0.00%	0.00%	0.00%	0.00%
	SUBTOTAL	27.99%	13.47%	20.44%	42.36%	10.12%	3.06%	10.03%	27.67%	37.70%	22.72%
	CARRY FWD DFCT/(SRPLS)	0.91%	-0.41%	-0.36%	2.38%	-0.08%	0.22%	-0.67%	-1.02%	-1.69%	4.58%
	Rate (Unrounded)	28.90%	13.07%	20.09%	44.74%	10.04%	3.28%	9.36%	26.65%	36.01%	27.30%
	ERE RATE (ROUNDED)	28.9%	13.1%	20.1%	44.7%	10.0%	3.3%	9.4%	26.6%	36.0%	27.3%
	EMPLOYEE ERE CODE	4	5	7	2	3	1	8	8	8	6
	ACCOUNT CONTROL NUMBER	2510	2511	2512	2513	2514	2515	2517	2518	2517- 2518	2516
	How this sheet works:
	This is sheet is run entirely by formulas which are carried from the individual ERE category sheets, except for
	cell A-1, which must be changed annually.