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Graduate Student Research Assistant Cost Estimates
[This page includes compensation (below), tuition and health care costs.]
GSRA Compensation for Fiscal Year 2012-2013
Ann Arbor and Dearborn campuses
Effective September 1, 2012, the minimum full-time equivalent stipend rate for four (4) calendar months for Graduate Student Research Assistants (GSRAs) on the Ann Arbor and Dearborn campuses will be $18,190 per term.
Tuition Waiver
A GSRA with a 25% or greater appointment fraction will pay no tuition (i.e. 100% tuition waiver).
Fractional Appointments
25% Appointment
Per term: $4,547.50
Per academic year (2 terms): $9,095
50% Appointment
Per term: $9,095
Per academic year (2 terms): $18,190
College of Engineering
Engineering has established a minimum rate of $18,234 for academic year appointments (a 50% GSRA appointment at $9,117 per term).
Source: memo from Engineering, Associate Dean for Research.
Flint campus
Effective September 1, 2012, the minimum full-time equivalent stipend rate for Graduate Student Research Assistants (GSRAs) at the UM-Flint campus will be $12,926.
These are minimum recommended levels and can be set higher, based on the policies of individual schools and colleges.
Source: Academic Human Resources memo
Resident (In-State) Tuition and Fees: FY 2011-2013
The appointing unit typically provides tuition remissions equal to the non-resident differential for out-of-state graduate students who are appointed as GSRAs. Resident tuition and fees are charged to sponsored accounts on the basis of the per term figures established by the Board of Regents (subject to any tuition fellowships, as described below). To facilitate the preparation of budgets, sponsored projects are charged average tuition rates regardless of the number of credit hours for which the GSRAs are enrolled.
All Students, including Engineering
Fall Term: $10,113
Winter Term: $10,113
Spring-Summer Term: $4,694
Spring-Summer HALF Term: $4,694
Note: Rates are determined by the Office of Budget & Planning, which in recent years has analyzed actual enrollment by GSRAs by term, including numbers and credit load patterns, and adjusted rates accordingly.
These average tuition figures include the Infrastructure Maintenance Fee and the Health Service Fee.
GSRAs with candidacy status
Tuition charges for these students are not averaged, but are charged at the established rates. The Rate Tables on the Registrar's website state the candidacy cost for the school and colleges.Tuition Fellowship
Project Directors should check with their Dean's office to determine if their unit is participating in the tuition fellowship program. Each School or College will determine the level of the tuition fellowship to be provided and the conditions under which such tuition fellowships will be awarded (e.g., appointment level of the GSRA). The resident (in-state) tuition that remains after the fellowship is applied must be included as a charge to the sponsor. Since Schools and Colleges must provide the funds for the tuition fellowships from their annual budget allocations, the Dean's office should verify/approve if the tuition fellowship is to be cost-shared and thus, the level of charges to be included in the sponsor's budget.
Health Care Benefits
GSRAs with appointments of 25% or greater are eligible for health care benefits under GRADCARE rather than the University staff benefits program. Costs are listed at this Benefits Office web page.
The University cost of GradCare up to $566 per month through December, 2012 and $591 per month thereafter may be underwritten by the sponsored project in the case of a GSRA or by participating training grants.
GRADCARE Plan 1/01/2013 - 12/31/2013
Under GRADCARE, the monthly premiums beginning in 2013 are:
| Grad student only: | $214 |
| Grad Student + 1 adult: | $428 |
| Grad Student + 1 adult and children: | $591 |
| Grad student + child or children: | $377 |
A graduate student enrolled in GradCare during a Winter Term and the following Fall Term will also be eligible for coverage during the Summer Term.
Taxes on Salaries and Fellowships
Payments to Graduate Student Assistants are considered to be "reasonable compensation" for the performance of services rendered to the University in connection with research or teaching assignments. As such, these payments are subject to federal and state income taxes. The tuition waiver, however, is considered to be in excess of the reasonable compensation and is granted as a fringe benefit in the form of a non-taxable qualified tuition reduction under section 117(d) of the Internal Revenue Code.
Although federal and state taxes are not withheld by the University from fellowship payments made to United States citizens and resident aliens, the portion of the fellowship above tuition and fees is taxable to the individual, based on changes in the IRS code that occurred as part of the Tax Reform Act of 1986. For non-resident aliens, taxes are withheld at the rate of 14% on the full fellowship amount unless the individual is from a tax treaty country and submits a Form 1001.
For detailed information on the Graduate Student Assistantship Program appointments and other concerns, see the UM Human Resources web pages on the GSRA program (in the Academic and Staff Services section under Academic Services) at: For detailed information on the Graduate Student Assistantship Program appointments and other concerns, see the UM Human Resources web pages on the GSRA program (in the Academic and Staff Services section/ Graduate Students) at: http://www.umich.edu/~hraa/acadhr/grads/gsra/index.html
Last Reviewed: 04/03/2013
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Main Phone: 734-764-5500. | Hours: 8:00 a.m. - 5:00 p.m.
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