Graduate Student Research Assistant (GSRA) Cost Estimates

For ease in creating research administration budget and proposal information, this page centralizes information on GSRA Salary and Compensation, Average Tuition Rates, and Grad Care benefits. We will only link to this information or provide it if we have official information from the respective authorities who handle this (Human Resources, Office of Budget Planning, or individual school/college documentation). 

GSRA Salary/Stipend/Compensation

(Updated for AY2023-2024 on 7/18/2023 and 7/26/2023 and 9/6/2023)

The following are minimum recommended levels and can be set higher, based on the policies of individual schools and colleges. U-M Departments and principal investigators have the flexibility to set GSRA salaries at rates above this minimum. Please verify with your unit. 

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

GSRA Average Tuition Rates

(Updated for AY2023-2024 on 7/19/2023)

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

Tuition Charges for 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 schools 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).

Health Benefits GradCare Plan

When considering GSRA GradCare benefits, note these U-M resources:

• Defer first to your school/college/institute for best practices in budgeting for GSRAs. 
• U-M health benefit eligibility by role (GradCare or other) and, as applicable, how that is impacted for each term.
• U-M human resources and benefits office's GradCare Coverage Levels and Rates page to find current University cost per month.

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.

Maximum Allowable Charges

You can reference all maximum charges allowable from other schools and colleges here. Please verify with your unit. This is useful to those who reconcile statements and sign off on Final Financial Reports (FFRs).