The total cost of a GE appointment consists of: 

• Monthly salary
• Other Payroll Expenses (OPE)
• Tuition remission
• Fee subsidy
• GE health insurance

Note: The default is that salary, tuition, fees, and insurance are charged to the index listed in the labor distribution section of the ePRF, or proportionally split among indexes if there are multiple funding sources. 

Departments may contact the Division of Graduate Studies for information about exceptions to the default cost split due to grant restrictions or other reasons. 

Monthly Salary

• Information about GE salary is available here. 
• There is an annual review process for units wishing to make changes to their base rates: 
  • For academic hiring units, any changes to GE salary rates must be reviewed and approved first by the Unit Dean and then forwarded to the Vice Provost for Graduate Studies for final review and approval.
  • For research institute/center hiring units, any changes to GE salary rates must be reviewed and approved first by the Unit Dean and the Office of the Vice President for Research and Innovation, and then forwarded to the Vice Provost for Graduate Studies for final review and approval.
  • The deadline for the Vice Provost for Graduate Studies to receive 2024-25 salary proposals is March 1, 2024. 

Other Payroll Expenses (OPE)

• Budget and Resource Planning sets blended OPE rates each year.
• The GE OPE rate for FY24 is 3.1% and the leave rate is 0.5%.
• For GEs, the OPE rate above does not include GE health insurance or tuition. Instead, GE health insurance and tuition are charged separately by the Business Affairs Office (BAO) each term to the index(es) from which the salary is paid.

Tuition Remission

• GEs receive a tuition remission for up to 16 credits per term. 
• In Fall, Winter, and Spring, GEs must be enrolled for a minimum of 9 credits per term toward their degree.
• In Summer, GEs are not required to enroll for credits unless Summer is their first term. 
• Self-support courses are not covered by the GE tuition remission unless they are required by the graduate degree program.
• GE tuition is charged at the resident rate of the student's major.
• GE tuition is charged by the Business Affairs Office (BAO) to the index from which salary is paid.
• If an academic department hires a student from another school/college with higher tuition, reimbursement for the amount above the hiring department’s tuition is available. See cross-college hire information for more information. 
• The university provides support to grants on which Level III Research GEs are hired, such that the grant will only be charged for 3 credits. See support for grant-funded level III GEs for more information. 
• For Summer term, see Summer Tuition Waiver. 
  • For students who don't hold a Summer GE, but qualify for the "Summer Sandwich" tuition benefit, the tuition is charged to the student's home academic unit, regardless of where they held their GE positions during the academic year. 

Mandatory Fee Subsidy

• GEs receive a fee subsidy of all but $61 of mandatory enrollment fees and the hiring unit is responsible for the remainder.
• The Business Affairs Office (BAO) charges the hiring unit’s share of fees to the index from which salary is paid.
• For information about Summer term fees, see Summer Tuition Waiver. 

Health Insurance

• Hiring units are charged a single rate per term.
• GE health insurance is charged by the Business Affairs Office (BAO) to the index from which salary is paid.
  • The single rates per term are as follows:

Cross-College Hires

• Tuition is charged to hiring units according to the student’s program.
• If an academic department hires a student from another school/college with higher tuition, reimbursement for the amount above the hiring department’s tuition may be available.
• Reimbursements will be made for GE hires using general fund and other budgeted operations.
• Units are responsible for all costs for GEs paid by sponsored grants and auxiliary/service centers and other funds.
• Reimbursements will be processed once per term via a budget change to the index indicated on the ePRF.
• To receive reimbursement, the "Cross College" checkbox must be marked on the ePRF. 

Support for Grant-Funded Level III GEs

• The university provides support to grants on which Level III GEs are hired.
• The grant index on which the GE is hired will only be charged three credits of tuition.
• The balance of the tuition will be charged to a non-grant index specified by the school/college.
• To request the support, note “Level III Grant Supported” on the ePRF.