UW Human Resources

Earnings Type & Description

Earnings Type	When Is It Used?	Employment Type(s)/Limitations	How Calculated / FTE / How Initiated
GSA Grad Student Appointment w/Benefits (No Social Security taxes deducted)	Monthly payment to a UW Graduate Student when the appointment is greater than 50% Exempt from Social Security taxes when credits taken are equal to or greater than 5. (See GSO if credits fall below 5.)	Graduate Student No limitations within designated employment types.	Salary x % FTE: YES Department - OPUS UW payroll computer system automatically changes GSA to GSO when credits taken are below the limit.

Earnings Type

When Is It Used?

Grad Student Appointment w/Benefits

(No Social Security taxes deducted)

Monthly payment to a UW Graduate Student when the appointment is greater than 50%

Exempt from Social Security taxes when credits taken are equal to or greater than 5.

(See GSO if credits fall below 5.)

Graduate Student

No limitations within designated employment types.

Salary x %

FTE: YES

Department - OPUS

UW payroll computer system automatically changes GSA to GSO when credits taken are below the limit.