Enter the total fringe benefits ($) and the total salary ($) into the Fringe Benefit Rate Calculator. The calculator will evaluate the Fringe Benefit Rate. 

Fringe Benefit Rate Formula

The following two example problems outline the steps and information needed to calculate the Fringe Benefit Rate.

FBR = FB / S * 100
  • Where FBR is the Fringe Benefit Rate (%)
  • FB is the total fringe benefits ($) 
  • S is the total salary ($) 

To calculate a fringe benefit rate, divide the total fringe benefits by the total salary, then multiply by 100 by to express the result as a percent.

How to Calculate Fringe Benefit Rate?

The following example problems outline how to calculate Fringe Benefit Rate.

Example Problem #1:

  1. First, determine the total fringe benefits ($).
    • The total fringe benefits ($) is given as: 1,000.
  2. Next, determine the total salary ($).
    • The total salary ($) is provided as: 35,000.
  3. Finally, calculate the Fringe Benefit Rate using the equation above: 

FBR = FB / S * 100

The values provided above are inserted into the equation below and computed.

FBR = 1,000 / 35,000 * 100 = 2.85 (%)


Example Problem #2: 

For this problem, the variables required are provided below:

total fringe benefits ($) = 2,000

total salary ($) = 60,000

Test your knowledge using the equation and check your answer with the calculator..

FBR = FB / S * 100 = ?