Payroll Policy and Procedure Manual
Section 300: Payment of Graduate Student Employees
Effective: 01/01/2001
Revised: 11/14/2019

  • 301-01 Payment Process
  • 301-02 Job and Labor Distribution Forms
  • 301-03 Pay Method - Default / Unit Pay
  • 301-04 Social Security Exemption for Student Employees
  • 301-05 Accounting for Labor Charges

 

To be eligible for a Graduate Assistantship appointment, students must meet specific eligibility requirements established by the Graduate School and monitored by the Office of Human Resources.  See OSU Graduate Assistantships on the Graduate School website for additional information.

Graduate assistant students may also work as student employees during summer session and the academic year in addition to their Graduate Assistantship.  If a graduate assistant on less than .49 FTE takes on extra duties, the total assistantship plus salary or hourly pay from any location within Oregon State University shall not exceed the equivalent of .49 FTE for any term.  Doing so jeopardizes the student’s assistantship eligibility.

301a Other Specialized Graduate Employee Types

Clinical Fellows are found in the Vet Med and Pharmacy Schools, as well as CAPS (Counseling and Psychological Services) and Athletics. See the Health and Science or Auxiliaries and Activities Business Centers for more information.

Postdoctoral Scholars are employed by all Business Centers.  Contact the Graduate School for any policy issues.

301-01 Payment Process

After logging in on the Benny Hire website, scroll down to Recruit/Appoint, click on "Appoint - Graduate Assistant", or Oregon State Central Administrative Resources (OSCAR) website, scroll down to Recruit/Appoint, click on "Appoint - Postdoctoral Scholar" and complete the appropriate online tasks to hire the Graduate.

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301-02  Job and Labor Distribution Forms

301-02a  Job Form

  • The Job Form is used to authorize pay for initial appointments, report changes of appointment %, and to report changes in contract length during the fiscal year.
  • To obtain this form, log onto the Benny Hire website, scroll down to Recruit/Appoint, click on "Appoint - Graduate Assistant", or Oregon State Central Administrative Resources OSCAR website, scroll down to Recruit/Appoint, click on "Appoint - Postdoctoral Scholar" and complete the appropriate online tasks.
  • Job forms should be routed as normal within the Business Centers.

301-02b Labor Distribution Form

  • The Labor Distribution Form is used to report changes to prior, current, or future distributions
  • To obtain this form, go to the Controllers Office, scroll down to "Payroll", scroll to and click on "Labor Distribution".
  • Labor Distribution forms for the current fiscal year should be entered and archived by Business Center personnel. Labor Distributions for prior fiscal years must be sent to Central Payroll for processing.

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301-03 Pay Method - Default/Unit Pay

301-03a  Default Pay

Pay is issued for the period from the 1st of the month through the end of the month.  Refer to Graduate Student Earn Codes for the correct Earn Codes and Account Codes to use.

301-03b  Unit Based Pay

For Fall, Winter and Spring only, eligible Graduate Assistants are granted a Graduate Salary Adjustment as determined per contract.  This is administered by the Payroll Office.  

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301-04  FICA 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, (FICA) based on Federal regulations.  Half-time enrollment is defined as:

  • Undergraduate Students – 6 credit hours per term
  • Graduate Students – 5 credit hours per term

Generally, Clinical Fellows and Postdoctoral Scholars are full time employees and ineligible for the student FICA exemption.

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301-05  Accounting for Labor Charges

Labor is charged to specific indexes and account codes.  Use of activity codes is the choice of the department.

301-05a  Index  

  • Department/Grant index must be an open index owned by the employing department.
  • Department/grant index must remain open through the last day of the month payment is received by the employee.
  • Redistributions of payroll charges should also include redistributions of tuition remissions.

301-05b  Account Code

Refer to Graduate Student Earn Codes for account code information.  

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