The total cost of a GE appointment consists of: 

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

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 rates
• 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 2025-26 salary proposals is May 1, 2025. 

Other Payroll Expenses (OPE)

• Budget and Resource Planning sets blended OPE rates each year. GEs are included in the 'student' employee group for OPE.
• For GEs, the OPE rate does not include GE health insurance or tuition/fees. Instead, GE health insurance and tuition/fees 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.
• 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 Benefit Charges section below.
  • Note: Starting with GEs hired during AY 2025-26, hiring units may be responsible for 'Summer Sandwich' benefits.  

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 Summer term, see Summer Benefit Charges section below.
  • Note: Starting with GEs hired during AY 2025-26, hiring units may be responsible for 'Summer Sandwich' benefits.  

Health Insurance

• Hiring units are charged a single rate per term.
• For Summer term, see Summer Benefit Charges section below.
  • Note: Starting with GEs hired during AY 2025-26, hiring units may be responsible for 'Summer Insurance Bridge' benefits.
• 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:

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. 

Cross-College Hires

• Tuition is charged to hiring units at the rate corresponding 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.
• 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.
• These reimbursements are not available for GEs paid by sponsored grants and auxiliary/service centers and other funds.

Summer Benefit Charges

Hiring units should be aware that hiring a GE during the academic year may trigger certain Summer benefits for which they will be financially responsible (see Category 2 below). 

• Category 1: Benefits Tied to Hiring a Summer GE
  • Salary and OPE: Same as above; charged to Summer hiring unit.
  • Tuition and Fees (if the GE is approved for a Summer Tuition Waiver): Charged to the Summer hiring unit. Note: GEs are not required to enroll in Summer credits unless Summer is their first term.
  • Insurance: Same as above; charged to Summer hiring unit.
• Category 2: Summer Benefits Tied to Hiring a GE During the Preceding Academic Year
  • "Summer Sandwich": Tuition waiver and fee subsidy for students who don't hold a Summer GE, but held GEs in at least two terms of the preceding AY. The student must request the summer tuition waiver and their program must verify that the credits are required for their degree.
    • For Summer 2025, the tuition is charged to the student's home academic unit, regardless of where they held their GE position(s) during the academic year.
    • Starting in Summer 2026, the tuition will be charged to the unit(s) that hire the GE during the academic year. When there are multiple AY hiring units, the costs will be split among the units based on each unit's proportion of the total AY FTE.
  • "Summer Insurance Bridge": Those students who are not summer GEs but who held an appointment in Spring AND are continuing in their program (including those who are on approved leave of absence in Fall) may receive Summer insurance benefits. Students who have graduated in spring term or who have left the university at the end of spring term are not eligible for this benefit.
    • For Summer 2025, the insurance cost is charged to the student's home academic unit, regardless of where they held their GE position(s) during the academic year.
    • Starting in Summer 2026, the insurance cost will be charged to the unit(s) that hire the GE during the preceding Spring term. When there are multiple Spring term hiring units, the costs will be split among the units based on each unit's proportion of the total Spring FTE.
  • Student Recreation Center (SRC) Membership: Students who (a) held a Spring GE appointment, (b) will have a Fall GE appointment, and (c) are not enrolled in Summer credits are eligible for a no-cost Summer SRC membership.
    • For Summer 2025, this cost is charged to the student's home academic unit, regardless of where they held their GE position(s) during the academic year.
    • Starting in Summer 2026, this cost will be charged to the unit(s) that hire the GE during the preceding Spring term. When there are multiple Spring term hiring units, the costs will be split among the units based on each unit's proportion of the total Spring FTE.
  • The table below summarizes the financial responsibility for these 'Category 2' benefits starting with GEs hired during the AY2025-26: