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.

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