Research and Teaching Assistantships are a form of student employment providing salary for work performed and an associated tuition allowance for matriculated Stanford graduate students. To qualify for the tuition allowance, the research or teaching work must be relevant to the student's academic or professional training and development.
During the School year, the maximum assistantship appointment is 50%. The combination of a 50% assistantship and 8 - 10 units of academic work (or TGR registration) is considered to be "full-time," designed to allow students to make appropriate progress toward their degree.
Stanford allows an exception to the 50% cap on assistantships during Summer Quarter. For Summer Quarter only, the requirement to enroll in at least eight units is suspended, although the student must enroll in SOME units in order to have the assistantship. In the past, Stanford has allowed grad students to be appointed as RAs or TAs for 100% time over the summer. In this case, the student was required to enroll in a special one-unit course (Spec 501). That course was offered by the University Registrar, and was not part of any department curriculum.
The IRS has proposed new regulations that, if approved, will be effective this Summer. The most relevant aspect for RAs and TAs is a change in the definition of a "career employee." The regulations will define anyone working a regular schedule of 40 hours per week as a "career employee" subject to FICA (Social Security withholding tax). In addition, Stanford's past practice of requiring 100% RAs or TAs to enroll in a special, non-departmental course would no longer have exempted them from FICA withholding.
In part because of this anticipated change in tax regulations, Stanford University is eliminating the Spec 501 course associated with 100% work appointments. To have any assistantship appointment, a student must enroll in at least three units (or TGR status). Research units or directed study with a faculty supervisor are appropriate, as are any course units.
In conjunction with the enrollment requirement, Stanford will limit Summer assistantship appointments to a maximum of 90%. Student with a 90% RA or TA appointment in the Summer Quarter will earn a tuition allowance equal to three units of tuition, and they must enroll in three units. Other combinations of appointments and enrollment, e.g., 75% assistantships with five units of tuition allowance, will remain as in the past.
Departments may employ students to work full time (signifed as 40 hours per week in Stanford's HR/payroll system) over the summer quarter, but such employment will no longer be considered an assistantship. Instead, anyone working full time over the summer will be hired through Human Resources as a temporary employee on an hourly basis without a tuition allowance. As "contingent employees," these individuals' salary will be charged a higher fringe benefit rate, to include the University's contribution to Social Security on their behalf. The student's pay will also be subject to FICA and Disability withholding.* They will not be eligible for a Cardinal Care subsidy, although they may be able to make individual arrangements to continue their insurance coverage.
In deciding which is the correct way to employ a graduate student over the Summer, faculty should consider whether the student is really going to work "full-time" as an employee, or whether the student will remain enrolled. There are both financial and non-financial considerations in making this determination. Attached to this message are tables illustrating comparisons between the two types of appointments.
In addition, there will be important considerations for students with dependents and for international students.
HEALTH INSURANCE:
Non-enrolled students may arrange to continue Cardinal Care and dependent insurance as long as they were enrolled in Cardinal Care for the prior quarter, but they will not be eligible for the university insurance subsidy. There is a firm deadline (June 22) for non-enrolled students to make insurance arrangements through the Vaden Health Center, and to pay their Summer premium. Contact the Vaden Insurance desk (healthinsurance@stanford.edu)
VISA STATUS:
International students may take the summer off (and not enroll) ONLY if they have completed three consecutive quarters, and intend to return in the Fall.
HOUSING:
Most graduate students, whether they are enrolled or not, will be eligible for on-campus housing over the Summer Quarter.
If you have any questions in this regard, please contact Ann George (3-9721, anngeo@stanford) or the Student Services Officer in your School.
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The Federal tax code exempts some nonresident aliens from FICA. Eligible international students will not have FICA withheld from their pay. Wages for such students are however subject to the fringe benefit rate for "contingent employees." |