Wage and Compensation
Graduate assistant appointments require monetary compensation. Neither course credit nor resident-rate tuition can be provided in lieu of paid work time. Hourly rates range from $16.22 -25.27. Graduate assistants are exempt from time-and-one-half overtime pay.
In general, the title, rate of pay, percentage of time, and length of appointment may not be changed within the current contract period.
Payroll
Time Cards
Flexible hourly appointments usually require time cards to be turned in bi-weekly on set due dates. Appointments using Work Study funds must complete time sheets. Download biweekly payroll time sheets (pdf) or request them from your employing department. Fixed hourly appointments do not require the use of time cards.
Paychecks
Paychecks are issued by direct deposit biweekly on Wednesdays. If the pay date falls on an official holiday, the paycheck will be issued the preceding work day.
To view your pay statement or to sign up for direct deposit, visit Employee Self-Service.
Taxability
Graduate assistant salaries are subject to federal and state income taxes. At the time of hire, a W-4 (Employee's Withholding Allowance Certificate) is completed. See below for exceptions. Tuition benefits and medical coverage are non-taxed benefits.
For more information about taxes, go to the Compensation section of this site, or call the Human Resources Call Center at 612-625-2016.
International students should contact the Office of International Students and Scholars for assistance with tax information and visit the FICA section of this site for specific information on FICA Exemption Rules.
Taxability of Tuition Benefits for 9531 Administrative Fellow
Job classification 9531 Administrative Fellow is a graduate assistantship eligible for tuition benefits. Tuition benefits offered to graduate assistantships are generally excluded from taxable income under section 117(d) of the Internal Revenue Code (IRC).
However, section 117(d) only excludes from taxable income tuition benefits for graduate students who are engaged in teaching activities or research activities at the University of Minnesota. Administrative Fellows are by classification not engaged in such teaching or research activities at the University and, therefore, cannot be excluded from taxable income under section 117(d).
These tuition benefits are, however, excluded from taxable income under section 127 of the IRC relating to educational assistance programs. This section provides an exclusion of employer-paid tuition benefits from taxable income for employees enrolled in graduate level classes, up to a maximum annual amount of $5,250.
The part of your total tuition benefit credited to you (as a result of an appointment in job classification 9531) that exceeds $5,250 in a calendar year will be added to your income as a taxable fringe benefit. The taxability of your tuition benefit will not affect your student FICA exemption.
If your total tuition benefit related to the above job classification exceeds $5,250 for the calendar year, you will be notified separately. Even if your tuition benefit does not exceed the IRS limit in the calendar year, it might exceed the limit at some year in the future.
Education Tax Benefits
Graduate assistants may be eligible for education-related tax benefits. Visit Education Tax Benefits for more information.
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