Student Payment Guidelines

Dartmouth College faculty and staff should use this document to determine which method of student payment is appropriate for student employees, interns, fellows, performers and others. The offices of Student Employment, the Controller, General Counsel, Accounts Payable and Human Resources have prepared this document after review of the Federal Fair Labor Standards Act.

Contents

When the payment to a student is for work performed (student employment)
When the payment to a student is not for work performed
Definitions of frequent terms for student payments
Which method of payment to use when compensating, awarding or reimbursing students

When the payment to a student is for work performed (student employment)

All payments for work performed are processed by Dartmouth College Payroll. As a general rule, all students employed by Dartmouth College are expected to be paid hourly using the biweekly pay schedule. This is always true when either of the following criteria is met:

  • The amount of time working can be tracked
  • The amount of time working can be verified

In cases where independent work (work that is done in an unsupervised manner or location) is being performed, it is critical that the student employee track their time spent doing the work and record it with accuracy (e.g. research conducted off-site).

There are very few generally accepted exceptions to hourly pay for student employment. They include:

  • The position is a creative endeavor or artistic in purpose/nature (e.g., DJ, performer/entertainer, writer, graphic artist)
  • The position’s primary duties are considered ‘on-call’, unpredictable, or ad-hoc (e.g. Undergraduate Advisor, Camp Counselor, DOSC, Peer Advisor, Dartmouth EMS, Campus-Events Listserv manager)

For more information, or to discuss specific cases, please call or contact the Student Employment Office.

When the payment to a student is not for work performed

These payments are processed by a Finance Center through Accounts Payable. The most common examples are listed here:

  • Structured, merit- and academic-based research scholarships, grants, and fellowship programs are considered educational learning opportunities rather than employment. Examples include programs such as the Sophomore Science Scholars, Junior Research Scholars, Presidential Scholars, and Mellon Mays Undergraduate Fellows. Use the Payment Request eForm.
  • A student has been awarded Dartmouth funds for career exploration purposes, where the activity is for the benefit of the student’s experience. Examples include off-term funding offered by the Rockefeller Center, Institute for Security, Technology & Society (ISTS) Dickey, Tucker Foundation and Career Services to support a student in pursuing off-campus career exploration experiences. Use the Payment Request eForm.
  • A student is conducting Dartmouth College activities or business and requires reimbursement or an advances. Use the Payment Request eForm.
  • A student receives an award or prize to honor their achievement. Use the Payment Request eForm.

Definition of terms for purposes of Payment for students

The following are definitions for terms commonly used when determining appropriate payments  

Fellowship: A fellowship is an opportunity to pursue study or research typically outside of the enrollment in an academic program. Funds received to support participation in fellowships are typically paid with a stipend. In some cases, academic credit is awarded for successful completion of the fellowship, for example, the Senior Fellows.

Honorarium: An honorarium is a payment made to a guest or other non-Dartmouth employee. An honorarium payment is a modest gesture of appreciation for the individual’s efforts of preparing and performing a service without expectation of payment. An honorarium payment may be of any amount and is taxable income to the recipient.

Internship: An internship is a structured opportunity of fixed duration that provides training and experience to benefit the educational efforts of the student. Internships may take place at the student’s educational institution, or at an outside organization. Internships may be full or part-time, and may be paid or unpaid positions.

Lump-sum: A lump sum is a single payment of money, as opposed to a series of payments made over time.

Prizes and Awards: The College makes available a wide range of prizes and awards to its students in recognition of academic excellence or achievement. Historically, the terms “prize” and "award" have been used by departments for payments distributed to students during the academic year, most notably at Commencement. The recipient may receive a monetary and/or a tangible prize.

Student recognition by Dartmouth College departments for academic achievement is considered a prize by the IRS, e.g. best design, highest score, academic achievement, best thesis, etc. or winnings from a raffle or drawing.

Scholarship: A scholarship is an amount of money given to defray costs typically associated with enrollment in an academic program. This may be awarded to either an undergraduate or a graduate student.

Stipend: A stipend is a fixed sum of money paid periodically for services, to defray expenses, or provide an allowance.

Volunteer: A volunteer contributes time, effort and talent without any expectation of present or future salary, wages or benefits, and without any coercion or intimidation.

Students may provide service as volunteer to Dartmouth College because it is a nonprofit organization. Typically, student volunteers should be involved with scholarly activities with faculty, such as research, involved with co-curricular centers and organizations, such as, the Rockefeller Center and the Dickey Center, and with extra-curricular activities, such as the Collis Center for Student Involvement, the Tucker Foundation, and the Dartmouth Outing Club. The volunteer’s principle contribution should blend the student's interests with the needs of the faculty member or organization with which the student is volunteering.

Work: Work is providing a service for which one earns compensation. There is an employee-employer relationship where the employer controls the time, place, scope of what’s done and how it’s done, and the activity is for the benefit of the employer.

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Which method of pay to use when compensating, awarding or reimbursing students

Rows are grouped by payment type.

If your student…

Examples

This is what you do

Natural class & tax notes

Work performed (employment)
Is a student employee — paid hourly, or qualifies for the creative/artistic or on-call/advising exception to hourly pay Library Assistant, Tutor, A/V Tech (hourly) · DJ, Writer, Graphic Artist (creative exception) · EMT, Undergraduate Advisor, Camp Counselor (on-call exception) Record hours biweekly using your department's timekeeping method, or work with the Student Employment Office to request a lump-sum payment for creative or on-call roles. Natural class 6262 (undergraduate) or 6261 (graduate).
Tax form notes — footnote 1.
Graduate student payments
Has a stipend-qualifying position (e.g., a training grant) NSF Graduate Research Fellowship, NIH NRSA T32/F31, Dept. of Ed GAN Use the General Request eForm, select "HR/Payroll/Tax Reporting Submittal." Processed through Payroll; taxes are withheld. Natural class 6261 / expenditure type 6261A applies to all graduate student stipend payments, regardless of GOLD-UE affiliation.
Tax form notes — footnote 1.
Receives a fellowship or stipend not related to a degree E.E. Just Fellowship Use the Payment Request eForm, select Dartmouth Student and Other Payment. Processed through Accounts Payable, generally paid in advance. Natural class 7005 (pre-doctoral fellowships).
Tax form notes — footnote 2.
Undergraduate student payments
Has a stipend-qualifying position Sophomore Science Scholars, Junior Research Scholars, Presidential Scholars, Mellon Mays Undergraduate Fellows Use the Payment Request eForm, select Dartmouth Student and Other Payment. Processed through Accounts Payable. Natural class 7002 (internships) or 7005 (pre-doctoral fellowships) — see Definition of Terms to determine which applies.
Tax form notes — footnote 2.
Receives a career-exploration or co-curricular award Rockefeller Center, Dickey Center, Tucker Foundation, Career Services funding Use the Payment Request eForm, select Dartmouth Student and Other Payment. Processed through Accounts Payable, generally paid in advance. Natural class 7002 (internships).
Tax form notes — footnote 2.
Receives a one-time award, prize, or competition winnings Dickerson Prize, Kemeny Prize, departmental competition awards Use the Payment Request eForm, select Dartmouth Student and Student Prize & Award. Natural class 7003 (prizes & awards).
Tax form notes — footnote 3.
Receives a gift or raffle prize Raffle winner at a student event, graduation gift Use the Payment Request eForm, select Dartmouth Student and Student Prize & Award (or Travel/Business Expense with receipts if reimbursing the purchase). Report the value of each prize or gift. Contact your Finance Center. Reportable at any cash-equivalent amount ($1 or more) or a tangible gift valued at $50 or more.
Tax form notes — footnote 3.
Advances, reimbursements & subject fees
Needs an advance for business expenses Hotel for an approved conference, expected travel expenses, event supplies Use the Payment Request eForm, select Dartmouth Student and Payables Advance. Settle the advance afterward via the Payment Request eForm, Travel/Business Expense, with receipts. Entity/Org 909000.910000.0000, natural class 1465. No tax form applies.
Needs reimbursement for travel or entertainment expenses Used personal funds for a department purchase Use the Payment Request eForm, select Dartmouth Student and Travel/Business Expense. Natural class 8148 (domestic travel) or 8118 (foreign travel). No tax form applies.
Is a research study participant (subject fee) Payment for donating blood, survey participation Refer to your Finance Center for procedures. Contact your Finance Center.
Tax form notes — footnote 3.

 

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