200 Payment of Student Employees

201: Oregon University System (OUS) Students

Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Effective: 01/01/2001
Revised: 6/4/2012

Definition

Oregon University System (OUS) Student Employees

These are students enrolled at an OUS school and employed by OSU.  Enrollment requirements and hiring procedures are available in the Student Employment Policy and Procedures Manual.

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Procedure

201-01 Payment Process

  • After logging onto the Oregon State Central Administrative Resources (OSCAR) use the Job Tasks menu to initiate pay authorization for initial student hires or to change hourly pay rates.
  • Each Business Center creates, routes and approves the Job Tasks via EPAF processing.
  • Enter monthly timecard date in PYAHOUR for all hourly paid students.  See the HRIS time entry manual on the HRIS website.
  • Archive a copy of the time sheet as specified by Archive Law.  Department / Business Center copy is the official copy of record .  See the Archives website for retention periods.

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201-02 Job and Labor Distribution Tasks

201-02a New Hire / Job Change Task
  • The Job Tasks menu is used to authorize pay for initial appointments, and report hourly pay rate changes.
  • After logging into the (OSCAR) website, go to Business Center Tasks and complete the appropriate online task.
  • Each Business Center creates and routes the Job Tasks via EPAF processing.
201-02b Labor Distribution Task
  • The Labor Distribution Task is used to report changes to prior, current, or future distributions.  
  • To access this task, log onto OSCAR, click on "Payroll Changes" and click on "Job Labor Distribution Change" (excel format). It can also be found in the Downloadable Forms.
  • Redistributions are entered by the Business Centers in PYAREDS and where the copy of record is kept.

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201-03 Pay Methods - Hourly Pay/Default

201-03a Hourly Pay
  • Hourly pay is used for nearly all student pay.
  • 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.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Undergraduate Student Earn Codes for the correct Earn Codes and Account Codes to use.
201-03b  Default Pay
  • In very limited instances, Default pay is used to pay students a monthly salary.
  • For help in calculating the correct rates and appointment percents to enter, see the Monthly Salaried Student Emloyees webpage on the Business Affairs website for additional information.
  • Pay is issued for the period from the first of the month through the end of the month.

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201-04  Social Security/Medicare (FICA) Exemption

Student employees, enrolled in an Oregon University System (OUS) school at least half-time, are exempt from both Social Security and Medicare withholding tax, based on Federal Insurance Contributions Act (FICA). For FICA withholding purposes ONLY, half-time enrollment is defined as:

  • Undergraduate Students ……6 credit hours per term
  • Graduate level Students…….5 credit hours per term

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201-05  Accounting for Labor Charges

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

201-05a  Index
  • Must be an open and valid index owned by the employing department.
  • The index should remain open through the last day of the month pay is issued to the employee.  Otherwise, it may error out when posting to finance.
  • Refer to Undergraduate Student Earn Codes for account code information.

202: Non-System Student Employees

Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Effective: 01/01/2001
Revised: 06/04/2012

Definition

Non-System Student Employees

Students enrolled at a non-OUS school and employed by OSU. Enrollment requirements and hiring procedures are available through the Student Employment Policy and Procedures Manual.

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Procedure

202: Non-System Students Employees

202-01 Payment Process

  • After logging onto the Oregon State Central Administrative Resources (OSCAR) use the Job Tasks menu to initiate pay authorization for initial student hires or to change hourly pay rates.
  • Each Business Center creates, routes and approves the Job Tasks via EPAF processing.
  • Enter monthly timecard date in PYAHOUR for all hourly paid students.  See the HRIS time entry manual on the HRIS website.
  • Archive a copy of the time sheet as specified by Archive Law.  The Department / Business Center copy is the official copy of record.  See the Archives website for retention periods.

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202-02 Job and Labor Distribution Tasks

202-02a New Hire / Job Change Tasks
  • The Job Tasks menu is used to authorize pay for initial appointments and report hourly pay rate changes.
  • After logging into the (OSCAR) website, go to Business Center Tasks and complete the appropriate online task.
  • Each Business Center creates and routes the Job Tasks via EPAF processing.

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202-02b Labor Distribution Form
  • The Labor Distribution Form is used to report changes to prior, current, or future distributions.
  • To access this task, log onto OSCAR, click on "Payroll Changes" and click on "Job Labor Distribution Change" (excel format). It can also be found in the Downloadable Forms.
  • Redistributions are entered by the Business Centers in PYAREDS and the record of copy is kept there.

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202-03 Pay Methods - Hourly Pay/Default

202-03a Hourly Pay
  • Hourly pay is used for all non-system student pay.
  • 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.
  • Payroll data is entered in PYAHOUR during time entry each month.  Refer to the Payroll Calendar for specific dates.
  • Refer to Undergraduate Student Earn Codes for the correct Earn Codes and Account Codes to use.

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202-04  OPE (Social Security & Retirement) for Non-System Student Employees

Non-system students are fully subject to Social Security and Medicare taxes and ineligible for the student Medicare and Social Security (FICA) exemption. Non-system students also become retirement eligible after working for 6 months and at least 600 hrs in a calendar year. 

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202-05  Accounting for Labor Charges

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

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202-05a  Index & Account Code
  • Must be an open and valid index owned by the employing department.
  • This index should remain open through the last day of the month pay is issued to the employee. Otherwise, it may error out when posting to finance.
  • Refer to Undergraduate Student Earn Codes for account code information.

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Additional Information

The following chart provides a summary of data by student employment type.

Student Employment
Category Paid Hourly Work Study Default Hours Non-System
Position C50XXX C50XXX C50XXX C55XXX
Suffix 00 00 55 00
Earn Code RST RWS REG RST
Account Code 10501 10503 10501 10501
Employee E-Class XA XA XA XA
Job E-Class XA XA XA XA
Pay Schedule Mid-Month Mid-month Monthly Mid-Month

203: Federal College Work Study Program Student Employees

Payroll Policy and Procedure Manual
Section 200: Payment of Student Employees
Effective: 01/01/2001
Revised: 06/05/2012

Definitions

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).

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Procedure

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. 

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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.

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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 an Oregon University System (OUS) school 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

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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.

203-05a Index
  • 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.

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Additional Information

The following chart provides a summary of data by student employment type.

Student Employment
Category Hourly Paid Work Study Default Hours Non-System
Position C50XXX C50XXX C50XXX C55XXX
Suffix 00 00 55 00
Earn Code RST RWS REG RST
Account Code 10501 10503 10501 10501
Employee E-Class XA XA XA XA
Job E-Class XA XA XA XA
Pay Schedule Mid-Month Mid-month Monthly Mid-Month