Academic Policies and Procedures

Appendix 2 - Payroll Benefits

  Fellow Trainee Research Assistant Project Assistant Teaching Assistant
Subject to State and Federal Income Taxes yes1 yes1 yes yes yes
Withholding no2 no2 yes yes yes
Subject to FICA Tax no no no3 no3 no3
W2 no4 no4 yes yes yes
Health Insurance (if at least 33.33% time   appointment or an equivalent) yes yes yes yes yes
Remission of nonresident portion of   tuition (if at least 33.33% time appointment or an equivalent) yes no yes yes yes
Remission of resident portion of tuition   (if at least 33.33% time appointment or an equivalent) no no yes5 yes5 yes5
Vacation no varies no yes no
Sick Leave no varies no yes yes

1 May deduct tuition, fees, and books from stipends when calculating taxable income.
2 Except international students. See your payroll coordinator.
3 Half-time enrollment is required for exemption.
4 The university provides fellows and trainees a summary of stipend payments each January.
5 Does not include segregated fees which are the responsibility of the student.

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