FICA/OBRA Exemption - Registration - Tuition Credit

The Graduate School requires that a graduate student be enrolled during the summer/fall/spring term that they are employed or receive a non-working fellowship.

If graduate student employment exceeds 34 hours/week, they are not eligible for FICA/OBRA exemption. International students on J-1 or F-1 visa status are exempt from FICA/OBRA withholdings regardless of their registration or whether their employment work exceeds 34 hours/week, until they have been present in the U.S. for more than 4 calendar years. Human Resources determines international students' eligibility for FICA/OBRA exemption. 

Summer – Registration Options

1. Registered for Continuous enrollment - GRADSCH-999

   FICA/OBRA

   The student will pay FICA/OBRA for any hourly or assistantship employment regardless of whether the department gives a full-time override exemption.

   Non-working fellowships do not incur FICA/OBRA withholdings.

   Tuition Waiver
   Continuous enrollment does not incur a fee in the summer semester, regardless of if a tuition waiver has been earned or not.

2. Registered for U+ Courses

   FICA/OBRA

   The student will not pay FICA/OBRA for their hourly or assistantship employment if they are registered for 6 or more credits.

   The student will not pay FICA/OBRA for their hourly or assistantship employment if they are registered for less than 6 credits and the department gives a full-time override exemption.

   The student will pay FICA/OBRA for their hourly or assistantship employment if they are registered for less than 6 credits and the department does not give a fulltime override exemption.

   Non-working fellowships do not incur FICA/OBRA withholdings.

   Tuition Waiver
   U+ course charges are not eligible for tuition waivers and the student is responsible for paying them.

3. Registered for Dissertation/Thesis credit

   FICA/OBRA
   The student will not pay FICA/OBRA for their hourly or assistantship employment if they are registered for 6 or more credits.

   The student will not pay FICA/OBRA for their hourly or assistantship employment if they are registered for less than 6 credits and the department gives a full-time override exemption.

   The student will pay FICA/OBRA for their employment if they are registered for less than 6 credits and the department does not give a full-time override exemption.

   Non-working fellowships do not incur FICA/OBRA withholdings.

   Tuition Waiver
   Dissertation/Thesis credit registration is eligible for tuition waivers. A student earns a summer tuition waiver if:

   1. They are paid at least the equivalent of 10/hr week position for the full 14 weeks of summer term.
   2. Accrued rollover earnings from previous semesters worked that meets the dollar amount from a.
   3. A combination of points a. and b.

See Appendix A for more information.
*note* - Non-Working Fellowships in summer do not earn tuition or health benefits and are not subject to FICA/OBRA withholdings. Students need to be registered to receive non-working fellowships in the summer and typically register for continuous enrollment.

Fall/Spring – Registration Options

1. Registered for Continuous enrollment - GRADSCH-999

   FICA/OBRA
   The student will pay FICA/OBRA for their hourly or assistantship employment regardless of if the department gives a full-time override exemption. Non-working fellowships do not incur FICA/OBRA withholdings.

   Tuition Waiver
   Tuition waivers do not apply to the continuous enrollment charge.

2. Registered for Coursework, including regular U1, U+, and dissertation/thesis credits

   FICA/OBRA

   1. The student will not pay FICA/OBRA for their hourly or assistantship employment if they are registered for 6 or more credits.
   2. The student will not pay FICA/OBRA for their hourly or assistantship employment if they are registered for less than 6 credits and the department gives a full-time override exemption.
   3. The student will pay FICA/OBRA for their hourly or assistantship employment if they are registered for less than 6 credits and the department does not give a full-time override exemption.
   4. Non-working fellowships do not incur FICA/OBRA withholdings.

   Tuition Waiver

   U+ courses are only approved for tuition waivers in limited cases where a review process determines their eligibility.
   Dissertation/Thesis credit and U1 registration are eligible for tuition waivers. A student earns a semester tuition waiver if:

   1. They are paid at least the equivalent of 10/hr week position for the full 19 weeks of the term.
   2. They have accrued rollover earnings from previous semesters worked that meets the dollar amount from a.
   3. A combination of points a. and b.

See Appendix A for more information.
*note* - Non-Working Fellowships in fall/spring earn tuition benefits if they meet the 10/hr week position equivalent as described in point a. above. NWF in fall/spring are not subject to FICA/OBRA withholdings and do not earn health benefits.

Appendix A - Assistantship Earning Rollover

The GEO contract stipulates that any excess earnings from a graduate assistantship above the minimum needed to earn a tuition waiver be “rolled over” and applied to subsequent semesters. The table below outlines what these minimum amounts are in Summer 2025, Fall 2025, Spring 2026, and Summer 2026. These amounts are equal to a 10 hour/week position paid at the
minimum hourly rate across the entirety of the semester. The summer semesters consist of 14 weeks of employment, the fall and spring semesters consist of 19 weeks of employment. In this way, any excess earnings in Summer 2025 are rolled into Fall 2025. Excess earnings in Fall 2025 are rolled in Spring 2026 and any excess earnings in Spring 2026 are rolled into Summer 2026.

Rollover Calculations
There are three ways a student can earn a tuition waiver for Summer 2026. This waiver applies to dissertation/thesis credit registration only and does not apply to continuous enrollment or U+ course registration.

1. The student earnings from Summer 2025/Fall 2025/Spring 2026 creates a rollover of at
   least $5,444.60 for Summer 2026.
   • For example, a student with a 20 hour/week assistantship in Fall 2025 and Spring 2026 would earn $29,556.40 across the two semesters, earning a rollover more than $5,444.60 for Summer 2026 and trigger a summer 2026 tuition waiver.
2. The student holds an assistantship in Summer 2026 that pays them at least $5,444.60
   • For example, a student is hired as a research assistant for 10 hours/week at the $38.89/hour rate through all 14 weeks of the summer.
3. A combination of 1) and 2) where the rollover amount and Summer 2026 earnings equals at least $5,444.60.