Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Federal College Work Study Program Student Employees
Students participating in the Federal College Work Study Program and employed by OSU or a participating Off-campus Agency.
Work Study Limit
Work Study students are limited to working not more than 20 hours per week during enrollment. Work Study students will be allowed to work up to 40 hours per week during vacation periods. (Winter, Spring, and Summer vacations).
203: Federal College Work Study Program Student Employees
203-01 Payment Process
- Student must have a Work Study referral authorization from Financial Aid on file before they can be paid. This form specifies the rate of pay and total amount the student can earn under this authorization.
- After logging in on the Oregon State Central Administrative Resources (OSCAR) website, complete the
- Business Center Tasks for hiring student employees. Once submitted this will generate the appropriate action via EPAF (Electronic Personnel Action Form).
- Enter monthly timecard data in PYAHOUR. Any earnings that exceed the authorization limit must be paid as system student wages.
- Archive a copy of the time sheet as specified by Archive Law. Department/Business Center copy is the record copy. See the Archives website for retention period.
203-02 Job and Labor Distribution Forms
- The Job Form authorizes the initial appointment or reports changes to the appointment, including termination It is created by the OSCAR task via the EPAF process.
- Use the Labor Distribution Form to report changes to prior, current month, or future labor distributions.
- To access this task, log into OSCAR, click on "Payroll Changes" and click on "Job Labor Distribution Change" (excel format). The form may also be found in the Downloadable Forms.
- Labor Distribution forms of Work Study are sent directly to the Payroll Office for data entry.
203-03 Pay Method is Always Hourly
- Hourly pay is used for all Work Study students.
- Pay is issued for the period from the 16th of the prior month through the 15th of the current month and identified as current month pay.
- Hours worked are entered in PYAHOUR during time entry each month. Refer to the Payroll Calendar for specific dates.
- Refer to Student Earn Code Definitions for the correct Earn Codes and Account Codes to use.
203-04 Social Security Exemption for Student Employees
Student employees, enrolled in Oregon State University at least half-time, are exempt from both Social Security and Medicare withholding tax, based on Federal regulations. For federal tax purposes ONLY, half-time enrollment is defined as:
- Undergraduate Students ……6 credit hours per term
- Graduate Students …………..5 credit hours per term
203-05 Accounting for Labor Charges
Labor is charged to specific indexes and account codes. Use of activity codes is the choice of the department.
- Work Study labor expenses are charged 25% to the department index, and 75% to a work study index. (Note: these percentages are subject to change on an annual basis.
- Department index must be an open index owned by the employing department.
- Department index must remain open through the last day of the month payment is received by the employee.
- The Work Study index is based on the Program code of the departmental index. See the Choosing a Work Study Index webpage on the Business Affairs website.
203-05b Account Code
Refer to Student Earn Code Definitions for account code information.
The following chart provides a summary of data by student employment type.