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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 2009-2010
The following are minimum recommended levels and can be set higher, based on the policies of individual schools and colleges.
25% Appointment
Per term: $4,156.75
Per academic year (2 terms): $8,313.50
Per 12-month appointment: $12,470.25
50% Appointment
Per term: $ 8,313.50
Per academic year (2 terms): $16,627
Per 12-month appointment: $24,940.50
Note: The College of Engineering has established the minimum rate of $16,694 for academic year appointments. (a 50% GSRA appointment as $8,347 per term)
Stipend rates for U-M Flint campus are different than Ann Arbor and Dearborn. Contact Human Resources at Flint for current rates.
Resident (In-State) Tuition and Fees: FY 2009-2010
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.
Engineering Students
Fall Term: $9,126
Winter Term: $9,126
All Other Students
Fall Term: $9,090
Winter Term: $9,090
Spring, Summer, and Spring-Summer rates
The Spring, Summer, and Spring-Summer rates are the same for both Engineering and other students and the same rate is being charged for each term: $3,681.Note: This is rate is determined by the Office of Budget & Planning, which this year analyzed actual enrollment by GSRAs by term and found that enrollment was so similar for these terms and so few were paying the full-time rate that it was decided to use one rate. In the past, non-engineering students rates were higher because the average included professional students, such as those from Law and Dentistry, who are not generally appointed GSRAs in these terms.
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 Table on the Registrar's website states the candidacy cost for the school and colleges, which for 2009-10 range from $5,607 to $6,812 per term.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.
GRADCARE Plan through 12/31/2009
Under GRADCARE, the monthly premiums 1/2009 -12/2009 are:
| Grad student only: | $206 |
| Grad Student + 1 adult: | $412 |
| Grad student + 1 or more children: | $318 |
| Grad Student + 1 adult and children: | $581 |
The cost of GradCare up to $581 per month through December, 2009 and $477 per month thereafter may be underwritten by the sponsored project in the case of a GSRA or by participating training grants.
GRADCARE Plan beginning 1/01/2010
Under GRADCARE, the monthly premiums beginning 1/01/2010 are:
| Grad student only: | $173 |
| Grad Student + 1 adult: | $346 |
| Grad student + 1 or more children: | $304 |
| Grad Student + 1 adult and children: | $477 |
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: 08/31/2009