Overview
An employee is considered a student for payroll purposes if education is the predominate aspect of the individual's relationship with the campus. The following class codes are student related:
Non-represented (Appointment=A98) | 1870 - Student Assistant 1871 - Student Trainee, On Campus Work Study 1872 - Student Trainee, Off Campus Work Study
1880 - Student Trainee, LAEP On-Campus Work Study
1881- Student Trainee, LAEP Off-Campus Work Study
|
Non-represented (Appointment=A52) | 0100 - Youth Summer Aid 1868 - Student - NCS
1869 - Resident Assistant (Abolished 9/1/2017) 1874 - Bridge Student Assistant 1875 - Bridge Student Trainee, On Campus Work Study 1876 - Bridge Student Trainee, Off Campus Work Study
1882 - Bridge Student Trainee, LAEP On-Campus Work Study
1883 - Bridge Student Trainee, LAEP Off-Campus Work Study
|
Represented (Appointment=A52) | 1150 - Instructional Student Assistant 1151 - Instructional Student Assistant, On Campus Work Study 1152 - Instructional Student Assistant - Off Campus 1153 - Instructional Student Assistant - Off Campus Work Study 2309 - Teaching Associate, Extended Ed - For Credit 2324 - Teaching Associate - Summer Term
2325 - Graduate Assistant, Monthly 2326 - Graduate Assistant, On Campus Work Study 2353 - Teaching Associate, 12 Month 2354 - Teaching Associate, Academic Year 2355 - Graduate Assistant
2453 - Substitute Teaching Associate
|
General Information
Students working in classification codes 1870, 1871, 1872, 1880 and 1881 are exempt from Social Security and Medicare (FICA) coverage pursuant to IRS Code Section 3121(b)(10). IRS Procedure 2005-11 sets general standards for determining whether services performed by students employed by a school, college or university qualify for the student FICA exemption for services performed on or after April 1, 2005. Campuses are responsible for developing campus student employment policies, which provide the requirements for students to qualify under the FICA exemption. Refer to
Student Employment and Policies and Programs for additional information on the student FICA exemption.
Bridge student assistants (classes 1874, 1875, 1876, 1882, 1883) are not subject to the FICA exemption.
Graduate assistants (2325, 2326, 2355) are exempt from FICA during the academic term, provided they meet the FICA exemption per the IRS code referenced above. Continuing graduate assistants who qualify for their appointment during academic breaks, but no longer quality for FICA exemption must have their Retirement Account Code (Item 505) changed from N to TM.
Youth Summer Aid (class 0100) is used to provide employment opportunity for youth with limited or no prior work experience during their academic year recess period.
CSU policy permits students covered under the FICA exemption to work in a part time capacity,
up to, but normally not in excess of:
Students are not typically permitted to work in an overtime capacity (e.g. in excess of 40 hours within a workweek period), nor are they permitted to work more than 168 hours in a 21-day pay period or 176 hours in a 22-day pay period. Chancellor’s Office approval is required when students employed in these classifications work in excess of these guidelines.
Graduate assistants (2325, 2326, 2355) who do not perform research related to their course of study are subject to FLSA provisions. In the unusual event that these employees work over 40 hours in a workweek, they must be paid for all hours worked, including overtime.
Students are paid for each hour worked on a positive attendance basis in accordance with State pay periods specified in the
SAM, Section 8512 unless the campus has established special alternate student pay periods. Alternate pay periods may be established only when authorized by the Chancellor’s Office, Human Resources and the SCO, Payroll Services.
Rates of pay may not be 'split' when a campus has established special pay periods and the class is authorized a salary increase. For example, when a campus has student pay periods beginning the 20th of one month through the 19th of the following month and there is a pay increase for the class on the first of the month, then the same hourly rate of pay must be paid for the entire pay period.
Students are not eligible for holiday pay.
Teaching Associates (class 2354, 2353) appointed half-time or more may
not be appointed concurrently in another classification. However, if appointed for less than half-time, Teaching Associates may be appointed concurrently in another
student classification, up to a combined total of approximately 20 hours per week while enrolled in classes.
Refer to
HR/Salary 2014-12
and
HR/Salary 2012-05
for information on Teaching Associate class codes 2309 and 2324.
Processing Instructions
Students in class codes: 1870, 1871, 1872, 1880 and 1881 are appointed via the
Student Payroll Action Request (Transaction A98). For all other student class codes, refer to Transaction
A52 for appointment instructions.
Student assistant appointments in rostered non-represented classifications (e.g., 1874, 1875, etc.) should be maintained in a separate position sequence from represented student appointments (e.g., 1150, 2325, etc.).
Refer to the Student Employment and Policies and Programs on the Systemwide Human Resources web site.
References
Student Employment and Policies and Programs
Technical Letter HR/SA 2004-02
Technical Letter HR 2001-15
Technical Letter HR/EHDB 2001-01
Technical Letter HR/SA 2000-09
FSA 81-13 Supplement 1
Classification and Qualification Standards
SCO Payroll Procedures Manual
State Administrative Manual, Section 8512
Last Updated: July 20, 2022