300 Payment of Graduate Student Employees

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

Section 300 covers payments made to Graduate Assistants and explains how graduate tuition remission expenses are distributed to department funds.

There are several “Graduate” employee types at OSU.; Only the Teaching and Research Assistants are eligible for tuition remissions.

  1. Graduate Teaching Assistant (GTA)
  2. Graduate Research Assistant (GRA)
  3. Clinical Fellows
  4. Postdoctoral Scholar

Graduate assistant students may also work as student employees during summer session and the academic year in addition to their Graduate Assistantship.  If a graduate assistant on less than .49 FTE takes on extra duties, the total assistantship plus salary or hourly pay from any location within the Oregon University System shall not exceed the equivalent of .49 FTE for any term.  Doing so jeopardizes the student’s assistantship eligibility.

The following charts provide summaries of data for Graduate Employment positions during the academic year and summer.

Academic Year and/or Summer Session Employment         
Pay Type GRA 9 & 12 Month GTA 9 Mo. only Hourly Student Salaried Student Summer Pharmacy Program DVM Clinicians Postdoc Scholar
Position C62XXX C60XXX C50XXX C50XXX C68243 C68172 C67XXX
Suffix 00-Acad.
05-Service
00-Acad.
05-Service
00 55 00 00 00
Earn Code GRA GRF GTA GRF RST REG GRX GVM GCF
Acct. Code 10630 10632 10620 10622 10501 10501 10609 10610 10639
Job E-Class XB XB XA XA XB XB XB
Pay Schedule Monthly Monthly Hourly Monthly Monthly Monthly Monthly
Job Form Graduate Graduate Student Student Graduate Graduate Graduate
Requires Enrollment? Yes Yes No No No No No

301 Graduate Assistant Payments

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

  • 301-01 Payment Process
  • 301-02 Job and Labor Distribution Forms
  • 301-03 Pay Method - Default / Unit Pay
  • 301-04 Social Security Exemption for Student Employees
  • 301-05 Accounting for Labor Charges

 

To be eligible for a Graduate Assistantship appointment, students must meet specific eligibility requirements established by the Graduate School and monitored by the Office of Human Resources.  See OSU Graduate Assistantships on the Graduate School website for additional information.

Graduate assistant students may also work as student employees during summer session and the academic year in addition to their Graduate Assistantship.  If a graduate assistant on less than .49 FTE takes on extra duties, the total assistantship plus salary or hourly pay from any location within the Oregon University System shall not exceed the equivalent of .49 FTE for any term.  Doing so jeopardizes the student’s assistantship eligibility.

301a Other Specialized Graduate Employee Types

Clinical Fellows are found only in the Vet Med and Pharmacy Schools.  See the Health and Science Business Center for more information.

Postdoctoral Scholars are employed by all Business Centers.  Contact the Graduate School for any policy issues.

301-01 Payment Process

After logging in on the Oregon State Central Administrative Resources (OSCAR) website, scroll down to Recruit/Appoint, click on "Appoint - Graduate Assistant" (or Postdoctoral Scholar as appropriate) and complete the appropriate online tasks.

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301-02  Job and Labor Distribution Forms

301-02a  Job Form

  • The Job Form is used to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto the Oregon State Central Administrative Resources OSCAR website, scroll down to Recruit/Appoint, click on "Appoint - Graduate Assistant" (or Postdoctoral Scholar and complete the appropriate online tasks.
  • Job forms should be routed as normal within the Business Centers.

301-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions
  • To obtain this form, go to OSCAR, scroll down to "Payroll Changes," scroll to and click on "Job Labor Distribution Change" (excel format).
  • Labor Distribution forms should be entered and archived by Business Center personnel.

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301-03 Pay Method - Default/Unit Pay

301-03a  Default Pay

Pay is issued for the period from the 1st of the month through the end of the month.  Refer to Graduate Student Earn Codes for the correct Earn Codes and Account Codes to use.

301-03b  Unit Based Pay

For Fall, Winter and Spring only, eligible Graduate Assistants are granted a Graduate Salary Adjustment as determined per contract.  This is administered by the Payroll Office.  

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301-04  Social Security Exemption for Student Employees

Student employees, enrolled in an Oregon University System (OUS) school at least half-time, are exempt from both Social Security and Medicare withholding tax, (FICA) based on Federal regulations.  Half-time enrollment is defined as:

  • Undergraduate Students – 6 credit hours per term
  • Graduate Students – 5 credit hours per term

Generally, Clinical Fellows and Postdoctoral Scholars are full time employees and ineligible for the student FICA exemption.

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301-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

301-05a  Index  

  • Department/Grant index must be an open index owned by the employing department.
  • Department/grant index must remain open through the last day of the month payment is received by the employee.
  • Redistributions of payroll charges should also include redistributions of tuition remissions.

301-05b  Account Code

Refer to Graduate Student Earn Codes for account code information.  

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302 Distribution of Tuition Remission Charges to Pay Indexes

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

  • 302-01 Graduate School Requirements to receive Tuition Remission
  • 302-02 Student Accounting Tuition Remission Process
  • 302-03 Payroll Process for Distributing Tuition Remission

Eligibility requirements for tuition remissions are established by the Provost's Tuition Remission Policy and by the collective bargaining agreement between OSU, OUS and the Coalition of Graduate Employees (CGE).  See the Graduate School web site for additional information.  Student accounting processes tuition remissions and charges the expense to a clearing fund.  It is Payroll’s responsibility to distribute those charges from the clearing fund to the appropriate department and/or grant funds.

302-01  Eligibility Requirements to Receive Tuition Remission

  • Be a regularly admitted, conditionally admitted, or provisionally admitted graduate degree-seeking student at Oregon State University.
  • Enrollment in a minimum of 12 credit hours each term of the appointment during the academic year, 9 credit hours during summer session (see Graduate School website for additional information). Graduate assistants who are members of the Coalition of Graduate Employees, American Federation of Teachers, Local 6069 must enroll for a minimum of 12 graduate credits each term of the appointment during the academic year, and 9 graduate credits during summer session.  Audit registrations and enrollment in OSU Extended Campus and other self-support programs may not be used to satisfy enrollment requirements for graduate assistant salary/stipend, tuition remission, or health and wellness benefits. 
  • Assistantship appointment per 13-week term of at least 20% and not more than 49%.
  • A graduate assistant on less than .49 FTE may take on extra duties; however, the total stipend plus salary from the Oregon University System shall not exceed the equivalent of .49 FTE for any term.

302-02  Student Accounting Tuition Remission Process

  • Graduate Assistant Job forms are completed by Business Center or employing department.
  • Job forms are reviewed and approved by Business Ctr HR, then forwarded to BC Payroll.
  • BC Payroll processes Job forms and completes data entry in Banner.
  • Student Accounting runs a process that verifies the student’s enrollment and posts the tuition remission to the student’s account.  This process charges the cost of the tuition remission to a clearing fund.

302-03 Payroll Process for Distributing Tuition Remission

  • Set up position C69999 with a job suffix of FR for the Graduate.
  • Process a non-cash earn code, “AGF” that allows an employer deduction to process.  This deduction credits the clearing fund and debits the fund used to issue pay.
  • If pay index is not prohibited from paying the tuition remission, that index is charged, using account code 10951.
  • If the pay index is prohibited from paying the tuition remission, a cost share index is charged, using account code 10952.

303 Graduate Health Plans

Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 12/27/2011

 

Beginning Fall 2004, graduate assistants with at least 0.2 FTE are required to enroll in the mandatory health insurance plan, unless they can properly secure a waiver. The health insurance plan is administered by OSU Student Health Services.  For more information, please see the Student Health Services website for Graduate Assistance Insurance.

Additional Information

  • Pharmacy Interns, Residents, and Trainees, DVM Clinicians and Postdoctoral Scholars while not considered graduate students or graduate assistants, are eligible for health insurance administered through OSU Student Health Services.
  • Graduate students are prohibited from holding faculty rank (OAR 580-20-005).  Individuals seeking exception to this rule should review the Graduate School web site.