Payroll Services Press Releases

Press Release – 03/29/01

TO: Deans, Directors, Department/Program Chairs, Supervisors, Graduate Coordinators, and Secretaries
FROM: Kris Boreen, Area Finance/Administrative Officer
DATE: March 29, 2001
SUBJECT: Summer 2001 Salary Rates and Waiver Information for Graduate Appointments

Following are the procedures for appointing graduate students to assistantships and temporary employment positions during the summer.

Teaching Assistants (TA’s)

1. Teaching assistants on Summer Session funds are to be compensated at the same rate as they were during the academic year–whether or not they received the operating fee waiver (OFW) as a scholarship based on need or merit. Teaching assistants will, however, be given a resident operating fee waiver for 3 credit hours through the Summer Session Program if they meet the following conditions:

a. The Summer Session appointment is greater than or equal to 50 per cent for a period of at least 4 weeks;

b. The student is enrolled for a minimum of 3 credits;* and

c. The student held an assistantship appointment during the previous academic year.

Research Assistants (RA’s)

1. Research assistants meeting the conditions of entitlement must receive a tuition reduction during the summer as they do during the academic year. The conditions of entitlement are as follows:

a. The summer appointment must be greater than or equal to 50 per cent for at least a 4-week period; and

b. The student must be enrolled for a minimum of 3 credits.*

2. Research assistants meeting these conditions will receive a qualified tuition reduction (QTR) for 3 credit hours through either a

a. Charge to a sponsored project for grant-funded research assistant positions; or

b. Charge to an override account for research assistants on state-funded RA positions.

Summer 2001 Tuition Rates

The graduate student tuition rates for Summer 2001 are as follows:

Graduate Resident Tuition – $233/credit hour

Graduate Non-Resident Tuition – $243/credit hour

Non-Resident Students

Please note, and make your students aware, that teaching assistants on Summer Session funds who are not residents will be charged $30 for non-resident tuition for three credit hours. For research assistants, the qualified tuition reduction and the $30 non-resident tuition will be charged to the sponsored project since research assistants must receive the entitlement of a qualified tuition reduction as a non-discriminatory fringe benefit.


The waiver (OFW/QTR) value for Summer 2001 for residents of the State of Washington is calculated as follows:

$699.00  [3 credit hours at $233/credit hour]
less 46.00 [$15.33/credit hour (S&A Fee + residual tuition) paid by student]
WAIVER $653.00

For non-resident students on teaching assistant positions, the waiver value is calculated as follows:

$729.00 [3 credit hours at $243/credit hour]
less 76.00 [$15.33/credit hour (S&A Fee + residual tuition) + $30 (non- resident tuition for 3 credit hours) to be paid by student]
WAIVER $653.00

For non-resident students on research assistant positions paid from non-state funds, the waiver value is calculated as follows:

$729.00 [3 credit hours at $243/credit hour]
less 46.00 [$15.33/credit hour (S&A Fee + residual tuition) to be paid by student]
less 30.00 [non-resident tuition for 3 credit hours charged to sponsored project]
WAIVER $653.00

NOTE: An override account must be identified for research assistants paid from state funds.


Graduate students enrolled for less than 3 credit hours do not qualify for a summer assistantship. Graduate students who are on assistantships during the summer for less than 50 per cent OR less than a 4-week period may not receive a waiver; however, they must still enroll for a minimum of 3 credits regardless of the level of appointment.


The summer salary paid to graduate students on assistantships is to be based on the same pay rate as that paid the preceding academic year or spring semester, unless there is a substantial difference in the work performed. Paying teaching assistants at rates higher than their academic year or spring semester rates negates the argument that the operating fee waivers are scholarships. Similarly, paying research assistants at rates higher than their regular academic year rates will negate the argument that the salary paid is “fair compensation for the assigned duties”.

Financial Aid

Financial Aid Title IV regulations require that graduate students who are receiving financial aid during the summer enroll for a minimum of 3 credit hours.

Temporary Employment (hourly)

In accordance with FICA (Social Security) exemption rules, student employees (including those on assistantships and those paid through temporary employment) must be enrolled for a minimum of 3 credit hours in order to retain the FICA exemption. They may be employed through temporary employment and paid on a non-student hourly basis if they do not wish to enroll for the 3 credits. However, departments will be responsible for FICA payments.

If you have questions regarding graduate student summer appointments, please call (5-7618).

cc: Alice Smethurst, Director, Payroll Services
Barry Johnston, Director, Business Services/Controller
Linda Schoepflin, Summer Session Office
Karen Kruse, Coordinator, CSHEO
Cheryl Druffel, Office of Financial Aid
Sponsored Projects
Budget Office
Office of Grant and Research Development

*Students will be charged $233/credit hour (resident tuition) or $243/credit hour (non-resident tuition) for each credit hour of enrollment over 3.