Graduate Student Research Assistant (GSRA) Cost Estimates

GSRA/GSI/GSSA Salary and Compensation

Updated for AY2022-2023 on July 27, 2022

Note: These are minimum recommended levels and can be set higher, based on the policies of individual schools and colleges. Please verify with your unit. Departments and principal investigators will continue to have the flexibility to set GSRA salaries at rates above this minimum.

Additionally, certain sponsors have limits and requirements. For example, each year check NIH for its NRSA Training Grant stipend levels.  

Sources: 

• U-M Faculty Human Resource Services in the section on Stipends or Salaries. U-M HR Memo
• U-M Engineering Memo 2022
• UM-Flint GSRA Benefits (includes per-term appointment costs)

GSRA Average Tuition Rates

(Updated for AY2022-2023 on July 27, 2022)

To facilitate budget preparation, charge average tuition rates to sponsored projects, regardless of the number of credit hours for which the GSRAs are enrolled. 

GSRAs with candidacy status

Tuition charges for GSRAs with candidacy status are not averaged but are charged at the established rates, which vary by school and college. Please see the U-M Office of the Registrar's Tuition Tables for the candidacy cost for each of the school and colleges.

Tuition Fellowship

Project teams 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.

Tuition Waiver

As in the past, a GSRA with an appointment of 25% or more will pay no tuition (i.e. 100% tuition waiver).GSRA Health Care Benefits

Health Benefits GradCare Plan

When considering GSRA GradCare benefits, consider that:

• GSRAs with appointments of 25% or greater are eligible for GradCare health care benefits rather than the University staff benefits program. 
• 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.
• Refer to the U-M human resources and benefits office's GradCare Rates page to find current University cost per month.
• Defer to your school/college/institute for best practices in budgeting for GSRAs.

What is Taxed and Not Taxed?

Information on Salaries, Fellowships, and Tuition Waivers

• Salaries/Stipends/Compensation payments to GSRAs are subject to federal and state income taxes because they are deemed "reasonable compensation" for University work in connection with research or teaching assignments.
• Tuition Waivers are granted as fringe benefits in the form of a non-taxable qualified tuition.
• U-M Human Resources' web pages provide detailed information on the Graduate Student Assistantship Program appointments and other matters of consideration.