## Cost Share Calculations when Institutional Base Salary exceeds NIH Salary Cap.

#### This is a descriptive list of values used to determine the Cost Share Total amount.

• Institutional Base Salary = Total Salary as shown in Infoporte (Base Rate plus any Supplemental Rates)
• Salary Cap
• Cost Share Base Salary
• Percent Effort
• Cost Share Salary
• Fringe Percent Rate
• Cost Share Fringe Amount
• Cost Share Total

#### One thing to remember is DO NOT USE the Health insurance component when calculating cost share.

• The Health insurance component calculation is prorated to Percent of Effort.
• All of the Health insurance component amount is collected when calculating the Salary within the Salary Cap.

#### Cost Share Total amount should be calculated as follows.

1. Institutional Base Salary – Salary Cap = Cost Share Base Salary
2. Cost Share Base Salary x Percent Effort = Cost Share Salary
3. Cost Share Salary x Fringe Percent Rate = Cost Share Fringe Amount
4. Cost Share Salary + Cost Share Fringe Amount = Cost Share Total

Cost Share is calculated only on the first year (initial period).

#### What is the Salary Cap value to add to the Budget section of the IPF in RAMSeS ?

1. Institutional Base Salary – Salary Cap = Cost Share Base Salary
1. \$210,000 – \$192,300 = \$17,700
2. Cost Share Base Salary x Percent Effort = Cost Share Salary
1. \$17,700 x 10% = \$1,770
3. Cost Share Salary x Fringe Percent Rate = Cost Share Fringe Amount
1. \$1,770 x 29.426% = \$521
4. Cost Share Salary + Cost Share Fringe Amount = Cost Share Total
1. \$1,770 + \$521 = \$2,291

#### In this case \$2,291 would be added to the mandatory cost share area within the Budget section of the IPF in RAMSeS.

A Cost Share calculator has been added to the Calculator worksheet in the Sponsored Programs Office Budget Template Workbook.