Graduate Student Research Assistant (GSRA) Cost Estimates

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, NIH updates its NRSA Training Grant stipend levels each year.

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).

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

• Defer first to your school/college/institute for best practices in budgeting for GSRAs. 
• Visit U-M Human Resources (HR) U-M health benefit eligibility by role (GradCare or other) and, as applicable, how that is impacted for each term.
• Visit the U-M HR 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.

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).

*We will only link to or provide this information if we have official documentation from the respective authorities (Human Resources, Benefits, Office of Budget Planning, or individual school/college documentation). If you have information to share, please share that office contact information with us.