Assessment Rates

Assessment Rates

Assessment Rates for 2018/19


There are multiple assessments that the Budget Office coordinates on campus. The Budget Office is responsible for making recommendations to the Chancellor as to the assessment levels and implementing approved levels.



The Employee Support Program provides rehabilitation, employee assistance (counseling), wellness, and accident prevention and safety programs. The Budget Office works with the Division of Finanace and Administration to determine necessary funding levels for the program and a commensurate assessment rate.



The Budget Office coordinates the assessment rate with the Office of the President to fund the incentive award and staff development & recognition programs.



The General & Administrative Assessment recovers costs associated with providing auxiliary and service enterprise units with administrative support services. The G&A Assessment for each unit is calculated by taking the G&A rate times each Auxiliary/Service Enterprise Unit's expenditure base, exclusive of their debt service payments and inventory costs. The rate is communicated in writing to each unit during the Spring quarter prior to the fiscal year the rate will be effective.


GAEL (General, Automobile, and Employment Practices Liability, sometimes referred to as EPL)

GAEL is a University of California assessment to cover various liability and related loss prevention programs that cover all employees. The rates are assessed on the salaries of all university employees based upon funding source.

All federal and federal flow-through awards are excluded from these assessments. GAEL rates are reviewed and adjusted annually.



The Employment Development Department (EDD) of the State of California pays out unemployment benefits to separated UC employees. The EDD sends a bill to UCI's HR department. To generate the revenue to pay for these charges, the University assesses all departments based on a small percentage of their payrolls. The assessment is divided into four groups: General, Federal, Hospital Funds, and all Other Funds. It is the responsibility of the Budget Office to estimate and adjust the rate for each fund group.



The University self-insures itself for Worker's Compensation claims. Each year an actuary determines and predicts how much will need to be paid out in Worker's Compensation for the following year. UCOP details how much the Irvine campus and Medical Center will be responsible for and the rate to charge payroll to generate that amount. 



The University of California Retirement Plan (UCRP) interest assessment recovers the interest costs associated with the UC Retirement Plan unfunded liability, it is applied to all UCRP-covered payroll, and is allocated to all non-federal fund sources.

Fiscal Year UCRP Interest Assessment Rates
2017-2018 0.20%
2018-2019 0.65%



Vacation leave assessment is recorded to cover the estimated vacation earned and used during the fiscal year for all campus and medical center employees. The vacation assessment is based on a formula that incorporates vacation eligibility, hours of vacation earned, retirement program participation status, and an adjustment factor.