The information below is from Jennifer Francis, Executive Vice Provost dated April 23, 2020.
As our spring semester is wrapping up, many of you have inquired about student hiring practices for this summer. Although we have been operating with processes outside of the norm during our spring semester, we will transition back to our normal policies and procedures with respect to student employment for our summer programs. Please see below for information that describes the parameters for most student payments. Please note the important distinctions between undergraduate students and graduate students, and between compensatory and non-compensatory work. We cannot stress enough how important it is that Duke’s guidelines regarding compensatory/ non compensatory determination are followed – this distinction has critical tax implications for both Duke and the individual.
A payment to Duke students where work is performed
- All non-exempt (hourly/undergraduate students) student employees must be residing & working in North Carolina. We cannot hire hourly workers outside of North Carolina as Duke employees. Individuals employed outside of North Carolina must be hired through a third party agency such as Aerotek or Grace Federal. We do not encourage hiring outside of North Carolina because the third party premium is significant (35% or 42.7% depending on the agency).
- All exempt (monthly/graduate students) student employees may work in NC or in one of the 10 approved states (California, Florida, Georgia, Maryland, New York, South Carolina, Tennessee, Texas, Virginia, Washington, D.C.) If your department elects to permit a student to work in a state outside of the 10 approved states/district, you must hire the student through a third party agency such as Aerotek or Grace Federal. We do not encourage hiring outside of the approved states because the third party premium is significant (35% or 42.7% depending on the agency). Effective 8/9/2022, the states of AZ, HI, IL, MT, CO, MA, NJ, PA were added as remote locations for exempt employees.
- No students are allowed to work outside of the U.S. whether a U.S. citizen, Green Card holder, visa holder or not.
- Foreign nationals who are physically located in the U.S. can work, but their visa status must allow for this work.
- Student employees are required to setup direct deposit.
A payment made to Duke students or post-doctoral scholars who are receiving payments for scholarships, fellowships, summer internships, or post-doctoral study for which there is no work requirement and Duke receives no benefit from the activities performed.
- We can continue with payments without regard to location of the student, even if they are abroad, AS LONG AS there is still no service requirement.
- Student payments in the form of live checks will be mailed to the U.S./Home address entered into the system. No checks will be mailed outside of the U.S. Please work with your students to get them to submit the direct deposit form required for non-comp payments.
It is crucial that we keep the distinction between comp and non-comp payroll clear. Any effort to divert payments that should be comp to non-comp channels jeopardizes our non-comp program.
We appreciate your assistance with this process. If you have additional questions, please engage your management center representative, Robin Miller, Associate Vice President, Disbursement Services, or Dave Smithwick, Assistant Vice President, Human Resources.