F&A (Indirect) Costs – FY24-25 (7/1/2023-6/30/2025) Project Type On-Campus  Off-Campus Research 47.7% 26.0% Instruction 53% 26.0% Other 32% 26.0% F&A (Indirect) Costs FY26 (7/1/2025) Until Amended Project Type On-Campus  Off-Campus Research 47.7% 26.0% Instruction 53% 26.0% Other 32% 26.0% Employee Benefit Rates Employee Type FY24 FY25+ All regular employees 45% 45%  Faculty Summer Salary &