Description Data Layout Glossary
This file contains the number of full-time instructional staff receiving fringe benefits and the total and average expenditures for the full-time instructional staff, by length of contract and type of benefit plan.
This data file has multiple records for each institution. Each record is uniquely defined by the variables IPEDS ID (UNITID), and the type of benefit plan (BENTYPE).
The contracted teaching period of faculty employed for the entire year, usually for a period of 11 or 12 months.
The contracted teaching period of faculty employed for 2 semesters, 3 quarters, 2 trimesters, 2 4-month sessions, or the equivalent.
For each type of fringe benefit the number covered of equated 9-month contract is equal to the sum of the number covered of both 9/10-month and 11/12-month contracts.
For the following 5 fringe benefits plans:
1) Retirement plans (other than Social Security) - Vested within 5-years.
2) Retirement plans (other than Social Security) - Vested after 5-year.
3) Group life insurance.
4) Social Security taxes.
5) Worker's compensation taxes.
11/12-month expenditures are equated to 9-month data expenditure data by multiplying the 11/12 month by .8182 and then added to the 9/10 month expenditures. These benefits are based on the percentage of a faculty member's salary.
For all other fringe benefit plans:
1) Medical/dental plans.
2) Other insurance benefits (cafeteria plan, etc.).
3) Guaranteed disability income protection.
4) Tuition plan-restricted and unrestricted (dependents only).
5) Housing plan-restricted and unrestricted.
6) Unemployment compensation taxes.
7) Other benefits in kind with cash options.
Expenditures of equated 9-month contract are equal to the sum of expenditures of both 9/10 month and 11/12 month contracts. No adjustment is needed.
Average expenditures of equated 9-month contract are then calclulated as the expenditure of equated 9-month contract divided by the number covered of equated 9-month contract.
Cash contributions in the form of supplementary or deferred compensation other than salary. Excludes the employee's contribution. Employee fringe benefits include retirement plans, social security taxes, medical/dental plans, guaranteed disability income protection plans, tuition plans, housing plans, unemployment compensation plans, group life insurance plans, worker's compensation plans, and other benefits in-kind with cash options.
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