University of Illinois System
Accounting & Budgeting

Tuition Remission Rates

A tuition waiver policy for graduate assistantships and authority to waive tuition has been established by each university.

As a result of such waivers, our universities calculate tuition remission rates which are then charged to sponsored project agreements, both federal and non-federal. Tuition remission is considered a direct cost of sponsored projects and is allowable under Uniform Guidance.

Currently, our universities follow the accepted method to assess using the average rate basis instead of a flat rate. The rate is assessed as a percentage of the graduate student's salaries (stipend). Currently, only UIUC and UIC assess tuition remission rates.

Tuition Remission rates are calculated on an annual basis. If a change in the rate is deemed necessary, the rate change is implemented at the beginning of the fiscal year.

Tuition Remission Rate Calculation

The tuition remission rate is the result of a calculation based on total graduate tuition waived and related total graduate salaries.

The amount of tuition waived by each student is calculated for the two academic year semesters and the summer. Then one average (blended) rate is calculated and assessed.  In the simplest form, the average (blended) rate is the:

Total Cost of Tuition Waived for all Graduate Students with Assistantships

÷

Total Salaries of all Graduate Students Receiving Tuition Waivers

=

Tuition Remission Rate

Tuition Remission rates are no longer required to be negotiated between the U of I System and the Office of Naval Research. U of I System Government Costing has compiled formal communications for both UIC and UIUC outlining Allowability of such rates, Overall rate methodology, Tuition remission rates.