University fellowships and assistants are awarded on the basis of nominations by the graduate departments and programs. All fall and spring semester awards (other than tuition-only awards) carry a stipend and tuition. As of September 1, 1998, the policies for full-time graduate students supported by the University of Delaware as a fellow, teaching assistant, graduate assistant, research assistant, tuition scholar or tuition assistant is as follows:

• Must be classified as a full-time student* registered in graduate level courses during each semester of the award.
• Must be in good academic standing (3.00 cumulative GPA).
• Must maintain a cumulative GPA of 3.000 each semester to continue to be eligible to hold the appointment in the next semester.
• Must be classified with regular standing in the program.
• U.S. citizens who are students may work no more than 40 hours per week within the University. According to INS regulations, non-U.S. citizens are limited to 20 hours per week within the university and may not work outside the university. (Note: Some fellowships may have restrictions which disallow the recipient to work while holding the fellowship.)
• Federal and state income taxes are withheld from the pay of students who are assistants. According to IRS regulations, federal and state income taxes are not withheld from the stipends of U.S. citizens who are fellows. Non U.S. citizens are required to have federal taxes withheld from the non-exempt portion of the fellowship stipend unless exempt under a foreign country treaty.
• An individual who is at least a half-time** graduate student and who is not a career employee*** qualifies for the Student FICA exemption with respect to services performed at or for institutions of higher education in which they are enrolled. This applies to students on PAF appointment or on Graduate Student Non-contract Pay.
• Payments in summer to students as teaching, graduate, or research assistants or on non-contract payments do not qualify the student for FICA tax exemption unless the student is registered for at least 3 credits (or sustaining, if eligible). Note: Appointments in winter do not provide tuition awards. Appointments in summer session do provide tuition awards if the work is related to the student's degree program. There are specific summer registration policy and work hour limitations for funded graduate students.

* During fall and spring semesters, full-time status is a minimum of six graduate-level credits for students holding an assistantship or a tuition scholarship and a minimum of nine graduate level-credits for students holding a fellowship. These courses must be for credit and must be maintained throughout the semester. Students with sustaining credit registration are considered as full-time by the University in any semester.

** Half-time status is a minimum of 5 graduate credits for students on non-contract graduate pay during the fall and spring semesters.

*** A "career employee" is defined as an individual who is: 1) eligible to participate in the institution's retirement plans (or would be eligible if he or she had met the plan's age and service requirements); 2) eligible for reduced tuition (other than for tuition waivers provided to graduate teaching and research assistants); or 3) classified by the institution as a "career employee."

All payments to Graduate students require the approval of the Office of Graduate and Professional Education.

All Graduate Students (full-time and part-time) must be paid on semi-monthly payroll. In fall and spring, students are paid on a PAF if tuition is connected to the payment. If there is no tuition connected to the work, graduate students are paid semi-monthly using the electronic Graduate Student non-Contract Pay Form. In Summer and Winter Sessions, all payments to Graduate Students must be processed using the Graduate Student non- Contract Pay Form. All graduate students must use direct deposit for their salary payments.

US citizens who are students may work no more than 40-hrs/week within the University. For purposes of equating course teaching assignments to the weekly limit, the following conversions apply: in Fall or Spring, four courses of three-credits each are considered equivalent to 40-hrs/week; in the Winter Session, two three-credit courses are considered equivalent to 40-hrs/week; in summer that 40-hr/wk limit equates to 12-credits of teaching across the entire summer. A maximum allowable teaching load is 4 courses in fall + 2 winter + 4 spring + 3 summer.

Non-US citizens, according to INS regulations, are limited during the Fall and Spring semesters to working 20-hrs/week within the University. During Winter Session, holidays, and Summer Session, non-US citizens may work up to 40 hours per week on campus. For purposes of equating course teaching assignments to the weekly limit, the following conversions apply: in Fall or Spring, two courses of three-credits each are considered equivalent to 20-hrs/week; in the Winter Session the limit is 40- hrs/week and two three-credit courses are considered equivalent to 40-hrs/week; in the Summer Session all students are limited to teaching no more than 12 crs across the entire summer. A maximum teaching schedule for non-US citizens is 2 courses in fall + 2 winter + 2 spring + 3 summer.

The federal government requires the University to withhold state and federal income taxes on all salary paid to graduate students. (Fellowships are an exception and stipends from fellowships are not assessed state and federal income tax.) FICA and Medicare taxes are not withheld if a graduate student is registered at least half-time in the semester of the payment. Half-time is defined as a minimum of 5 graduate credits in fall and spring and 3 graduate credits in summer. Payroll taxes are not withheld or charged on the value of a tuition scholarship. Payroll taxes are charged if a graduate student's payroll classification is as a tuition assistant.

Graduate students who are less than half-time or any graduate student paid during a time when not attending classes (except winter session and spring break) are subject to all payroll taxes, including FICA and Medicare.

Please download the pdf form here.