When determining what is eligible for Public Assistance grant funding, FEMA takes the actual hourly rates of labor and adds it to the fringe benefits.

FEMA calculates the fringe benefit cost based on a percentage of the hourly pay rate. Since certain items in a benefit package are not dependent on hours worked (e.g., health insurance), the percentage for overtime is usually different than the percentage for straight-time.

Fringe benefits may include:

• Holiday leave
• Accrued vacation leave
• Sick leave
• Social security matching
• Medicare matching
• Unemployment insurance
• Workers compensation
• Retirement
• Health insurance
• Life and disability insurance
• Administrative leave