Personnel costs nearly always constitute the largest part of a project’s total budget (often 65%-80%). In addition to each employee’s gross salary, the employer (in this case, Community Partners, using project funds) must pay certain state and federally mandated benefits, like Social Security and Medicare (FICA), California State Unemployment Insurance (SUI), and workers’ compensation insurance. These are charged to the project on the 5th and 20th of each month to correspond with the preceding pay period.
A general rule of thumb is to multiply annual gross wages by about 25% to determine how much employees benefits/taxes will cost for your project for a full-time employee. The following are examples of how these taxes and benefits are currently calculated. All dollar amounts reflect approximate rates as of July 1, 2019.
For current rates, please contact hr@CommunityPartners.org. If you have any questions on benefits that are not answered here, please refer to the Community Partners Employee Handbook or contact hr@CommunityPartners.org for additional information.
|Tax/Benefit||% of Salary/Wage|
|Employer Portion FICA||- 6.2% of Maximum Taxable Earnings to
$132,900 in 2019 (Social Security)
- 1.45% with no Earnings Limit in 2018 (Medicare)
|CA State Unemployment Insurance (SUI)||Approximately 5.0% of the first $7,000
of salary each calendar year
|Workers' Comp Insurance||1% to 2% of gross salary
(varies with job classification)
Projects must also budget for group insurance premiums for each employee who is eligible. Part-time employees are eligible for workers' comp and may be eligible for other project paid benefits as well, depending on hours worker per week. Contact Human Resources at hr@CommunityPartners.org for more information.
Typical costs to your project for employee benefits are as follows:
|Group Medical Insurance||Approximately $562 per month for
Kaiser and approximately $844 per
month for Blue Shield
|Group Dental Insurance||Approximately $18 per month|
|Group Life & Accidental Death &
Dismemberment (AD&D) Insurance
|Annual salary x .00012 per month|
|Long Term Disability Insurance||Monthly salary x approximately .00275
NOTE: All benefit information and rates refer to California employees. Please contact hr@CommunityPartners.org for benefit information for out-of-state employees.