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Because some benefit costs are consistent across all employees and some vary based on employee salary, the rate is split into two parts: 

• Per-person component: Fixed amount per benefit-eligible employee in the department, no matter which benefits they enroll in or waive coverage for.
  • Pays for: Benefits not tied to salary, such as university subsidy on employee medical insurance, dental insurance, etc.
  • Calculated by: Total cost of each benefit program, divided by number of benefit-eligible employees.
• Pay-based component: Variable amount based on the employee’s .
  • Pays for: Benefits that are calculated based on an employee’s salary, such as retirement contributions, life insurance, long-term disability insurance, etc. 
  • Calculated by: Total cost of each benefit program, divided by total amount of eligible pay. 

This method ensures departments share the cost fairly based on actual usage and financial need. The University continually reviews plan design and costs to help maintain affordable, competitive benefits.

• Per-person component: The amount is prorated across the employee’s pay schedule, so cost is spread out per pay period.
  • Pay periods: 12 for monthly; 26 for biweekly; 9 for nine-month contracts. 
  • Funding sources: For employees funded by multiple sources, the charge is split between sources in the same proportion to how the employee is paid. 
• Pay-based component: The charged amount is a percentage of pension-eligible wages (PEN earn code).
  • Eligible wages: Regular pay, shift differential, PTO, banked sick time and summer session pay
  • Ineligible wages: Overtime, bonuses, allowances, moving expenses or similar payments. 

Rates

Mizzou, UMKC, Missouri S&T, UMSL, UM System

MU Health Care