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.