Medical residents
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
View biweekly and monthly paydays using the tables below.
2023 monthly paydays
2023 monthly paydays | |
Month | Pay Date |
January | Tuesday, Jan. 31 |
February | Tuesday, Feb. 28 |
March | Friday, March 31 |
April | Friday, April 28 |
May | Wednesday, May 31 |
June | Friday, June 30 |
July | Monday, July 31 |
August | Thursday, August 31 |
September | Friday, September 29 |
October | Tuesday, October 31 |
November | Thursday, November 30 |
December | Friday, December 29 |
2023 biweekly paydays
2023 biweekly paydays | |
Month | Pay Date |
January | Friday, Jan. 6 |
January | Friday, Jan. 20 |
February | Friday, Feb. 3 |
February | Friday, Feb. 17 |
March | Friday, March 3 |
March | Friday, March 17 |
March | Friday, March 31 |
April | Friday, April 14 |
April | Friday, April 28 |
May | Friday, May 12 |
May | Friday, May 26 |
June | Friday, June 9 |
June | Friday, June 23 |
July | Friday, July 7 |
July | Friday, July 21 |
August | Friday, August 4 |
August | Friday, August 18 |
September | Friday, September 1 |
September | Friday, September 15 |
September | Friday, September 29 |
October | Friday, October 13 |
October | Friday, October 27 |
November | Friday, November 10 |
November | Friday, November 24 |
December | Friday, December 8 |
December | Friday, December 22 |