Salary and Fringe Benefit Rules and Policies for Income Fund Reimbursable (IFR) Assignments


The salaries and associated fringe benefits of State University of New York (SUNY) employees who perform services on Research Foundation-administered sponsored projects while remaining on the SUNY payroll are reimbursed by the Research Foundation to SUNY through the IFR process.

These individuals are not Research Foundation employees and therefore are not subject to Research Foundation salary and wage rules. Reimbursement is calculated to ensure that compensation is made solely for work performed on the Research Foundation-administered sponsored project.

Refer to Income Fund Reimbursable (IFR)/Cost Sharing (CS) Assignments for the administrative procedure.


The assignment period for an IFR assignment to a Research Foundation administered sponsored project must fall within the period of the individual's SUNY appointment and within the award period of the Research Foundation-administered sponsored project. The IFR assignment must also adhere to campus-specific policy related to reimbursement of SUNY salary from sponsored projects.

The following criteria are required prior to approval of a SUNY employee IFR assignment:

Fringe Benefit Rates

Individuals with an IFR assignment continue to be SUNY employees with SUNY fringe benefits. SUNY must pay the full fringe benefit rate established each year by the Office of the State Comptroller (OSC). Refer to RF Fringe Rate for IFR

The RF must reimburse SUNY for the cost of benefits for an IFR assignment. The funds to do so are obtained by charging the SUNY-IFR fringe benefit rate against the sponsored program salary of the person on an IFR assignment. Campuses must not use the RF regular employee fringe rate in this situation and may not waive the fringe rate.


The portion of the individual's SUNY salary and associated fringe benefits reimbursed through the IFR process or cost shared is based on:

Review and Approval

The operations manager or designee and the project director or co-project director must sign the IFR Appointment / Change Form in order to certify that the assignment complies with Research Foundation and sponsor policy.

Additional approvals may be required by operating location specific procedures.

Change History



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