Department of Health and Human Services
Office of the Inspector General
Office of Audit Services
Suite 316, Public Ledger Building
150 S. Independence Mall West
Philadelphia PA 19106-3499
(215) 861-4501

Indirect Cost and Employee Benefit Rates

For Research On Campus:
July 2021 through June 2027: 62.5%
July 2027 until new rate agreement: 62.5%

For DOD Research Contracts and Non-Federal Sponsors:
July 2021 through June 2027: 65.5%
July 2027 until new rate agreement: 65.5%

For Research Off Campus:
July 2017 through June 2027: 26.0%
July 2027 until new rate agreement: 26.0%

For Industry-Sponsored Clinical Trials:
Effective July 1, 2021: 39.0%

For Instruction:
July 2019 through June 2027: 55.0%
July 2027 until new rate agreement: 55.0%

For All Other Sponsored Projects:
July 2019 through June 2027: 39.0%
July 2027 until new rate agreement: 39.0%

Employee Benefit Rates for July 1, 2023 through June 30, 2024:
For full-time employees: 30.5%
For part-time employees: 9.0%
For post-doctoral employees: 21.0%
Non Federal Awards: Add 2.1% for Employee Dependent Tuition (FT only)

Employee Benefit Rates for July 1, 2024 through June 30, 2025:
For full-time employees: 31.5%
For part-time employees: 9.0%
For post-doctoral employees: 21.0%
Non Federal Awards: Add 2.1% for Employee Dependent Tuition (FT only)

Provisional Employee Benefit Rates for July 2025 Until New Rate Agreement:
For full-time employees: 31.5%
For part-time employees: 9.0%
For post-doctoral employees: 21.0%
Non Federal Awards: Add 2.1% for Employee Dependent Tuition (FT only)

Penn Indirect Cost & Fringe Rate Agreement dated 5.18.24 signed 5.27.24

Resource Page

Direct Download

Research F&A Definitions

Resource Page

Direct Download

Year Founded

1740

Federal Entity (Employer ID or Tax ID) Number

23-1352685

National Institutes of Health (NIH) Entity Identification Number

1231352685A1

Dun and Bradstreet Number (DUNS #)

04-225-0712

SAM.GOV Unique Entity ID

GM1XX56LEP58

Sam.gov Registration Expiration Date

Expiration Date October 16, 2025

Pennsylvania Vendor Number (Commonwealth of PA)

117579

Commercial and Government Entity (CAGE) Code

7G665

North American Industry Classification System Code

61131

FICE Number

003378

IRB Registration

ASSURANCE: FWA00004028 IRB REGISTRATION: IORG0000029

FWA Expires: 4/5/2026

IRB Registration Expires: 10/16/2023

Federalwide Assurance FWA Number for Human Subjects Protection: (Effective January 25, 2003)

FWA00004028 (FWA Expires October 6, 2025)

IPEDS Number

215062

Cost Accounting Standard Disclosure Date

February 19, 2019

UPenn CASB Disclosure Statement

Resource Page

Direct Download

Misconduct in Science Filing Date

January 15, 2008

AAALAC Accreditation Approval Date

July 30, 1993

Federal Compliance Approvals

Assurance of Compliance with the Title VI of the Civil Rights Act of 1964, Section 504 of the Rehabilitation Act of 1973, Title IX of the Education Amendments of 1972, and the Age Discrimination Act of 1975: Approval date is 7/2/04

NIH Institutional Profile Number

6463801

NSF Institutional Codes

Medicine: 0033787-020
Veterinary: 0033787-050
Wharton: 0033787-040
Other Schools: 0033787-000

PHS Office of Animal Welfare Assurance Number

D16-00045 (A3079-01)
Approval valid through 7/31/2026