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.


(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.

2024 monthly paydays

2024 monthly paydays
Month Pay Date
January Wednesday, Jan. 31
February Thursday, Feb. 29
March Friday, March 29
April Tuesday, April 30
May Friday, May 31
June Friday, June 28
July Wednesday, July 31
August Friday, Aug. 30
September Monday, Sept. 30
October Thursday, Oct. 31
November Friday, Nov. 29
December Tuesday, Dec. 31

2024 biweekly paydays

2024 biweekly paydays
Month Pay Date
January Friday, Jan. 5
January Friday, Jan. 19
February Friday, Feb. 2
February Friday, Feb. 16
March Friday, March 1
March Friday, March 15
March Friday, March 29
April Friday, April 12
April Friday, April 26
May Friday, May 10
May Friday, May 24
June Friday, June 7
June Friday, June 21
July Friday, July 5
July Friday, July 19
August Friday, Aug. 2
August Friday, Aug. 16
August Friday, Aug. 30
September Friday, Sept. 13
September Friday, Sept. 27
October Friday, Oct. 11
October Friday, Oct. 25
November Friday, Nov. 8
November Friday, Nov. 22
December Friday, Dec. 6
December Friday, Dec. 20