The charge for assistants' health care will also increase, from 8.4 percent of their gross pay to 8.7 percent. In a change of federal rules that took effect last January, the 7.7 percent charge for Social Security and Medicare now applies to the gross pay of graduate students enrolled for fewer than 4 credits per quarter, or less than one credit for Ph.D. candidates and advanced masters students. How the new rules apply to summer 1998 is still uncertain, however. Tuition benefits and fringe benefit charges for student assistants in 1998-'99 are described in the University budget instructions and summarized below. They are also still subject to change.
Assistants working one-quarter time receive half their tuition.
For appointments in- between, the benefits are prorated. Appointments of less than quarter time earn no tuition benefits. Any assistantship of quarter time or more also qualifies for waiver of nonresident tuition. To pay for tuition benefits, employers are charged an hourly rate for the time an assistant works. Doctoral candidates and advanced masters students must register for at least one credit and may be employed in new job classes with lower benefits and fringe rates.