Medical Residents & Fellowships

Medical residents are not considered students for purposes of the Student Employee Retirement Plan (SERP). All wages earned by medical residents are subject to FICA (OASDI and Medicare), and the appropriate deductions will be taken.

Fellowships

(NOT an employment classification)

Fellowship payments are not considered wages and do not create an employer-employee relationship. Fellowship payments are intended to support living expenses and do not require that employee services be performed in exchange.

While fellowship or stipend payments can be paid through the payroll system, payments to U.S. citizens and resident aliens are not subject to federal and state income tax withholding and payroll taxes (FICA and Medicare taxes), because these payments are not made based on an employment relationship.

The university has no tax reporting requirement for these payments, although recipients should be aware that these payments may be taxable income.

Non-resident alien recipients of fellowship or stipend payments are subject to federal tax withholding, and the university is required to report the information annually to the recipient and the Internal Revenue Service (IRS) on federal Form 1042-S.

For tax purposes, U.S. citizens and residents should consider whether they need to make estimated tax payments to ensure they do not have a large tax liability when they file their tax returns.

IRS Resources

Use this page to find monthly and biweekly paydays.

We will update these calendars with more dates as information becomes available.

Note: Each campus and department has its own specific deadlines for updating individual payroll records, and for collecting timesheets and leave records from employees. Please refer to your department's payroll liaison (aka, HCM Community member) for more information.

2016 Monthly Paydays
Month Pay Date
January Friday, Jan. 29
February Monday, Feb. 29
March Thursday, March 31
April Friday, April 29
May Tuesday, May 31
June Friday, July 1
July Friday, July 29
August Wednesday, Aug. 31
September Monday, Sept. 30. 
October Monday, Oct. 31
November Wednesday, Nov. 30
December Monday, Dec. 31.
January 2017 Monday, Jan. 31

2016 Biweekly Paydays
Month Pay Date
January Friday, Jan. 15
January Friday, Jan. 29
February Friday, Feb. 12
February Friday, Feb. 26
March Friday, March 11
March Friday, March 25
April Friday, April 8
April Friday, April 22
May Friday, May 6
May Friday, May 20
June Friday, June 3
June Friday, June 17
July Friday, July 1
July Friday, July 15
August Friday, Aug. 12
August Friday, Aug. 13
September Friday, Sept. 9
September Friday, Sept. 23
October Friday, Oct. 7
October Friday, Oct. 21
November Friday, Nov. 4
November Friday, Nov. 18
December Friday, Dec. 2
December Friday, Dec. 16
December Friday, Dec. 30
January Friday, Jan. 13
January Friday, Jan. 27

Tax status and completion of tax forms

International employees must comply with the U.S. Tax Code. To ensure compliance, you must make an appointment with the appropriate campus international tax specialist to complete the proper tax forms and establish correct tax status. Please make your appointment as close to your employment start date as possible.  At times, it may be two to four weeks before an international tax specialist can meet with you due to busy academic and tax year schedules.  There is generally no negative ramification to a delay in meeting with our office.

If you’ve reached your 31st day of employment with the university and have applied for but not yet been issued a Social Security number, please have your department payroll representative contact the International Tax Office.

Immigration Info

For specific immigration issues, please contact the appropriate campus international student and scholar office:

For I-9 information, please contact the appropriate campus human resources office.

Schedule Tax Appointments

Employees can schedule appointments with an international tax specialist via our online appointment scheduling system.

Resources