J-1 Student Intern HR Considerations
Interns and Observers in University Central Schools
Click here, http://www.vanderbilt.edu/provost/home/interns-and-observers-in-university-central-schools/, for University Central forms and procedures for hiring (paid or unpaid) an intern or observer.
Given the program/sponsor requirements noted above these internships do not constitute an employer/employee relationship. Interns should therefore be considered non-employees.
Payment To Interns
• There is no obligation to provide payment for internships. Sponsoring VU departments may decide to provide payment in the form of a service free stipend if they so choose.
• Payment amounts may vary, and will depend on the financial resources of the sponsoring dept, field of study and other factors.
• Departments wishing to charge a stipend to a grant should consult with the Office of Contracts & Grants to ensure compliance.
• Stipends are paid on a monthly basis, and payment occurs on the last business day of the month.
• Any stipends awarded will be taxed at the appropriate rate. Rates may vary due to international tax treaties.
• Information on how to process a service-free stipend can be obtained at the following website: www.vanderbilt.edu/stipends
If J-1 Student Intern is paid by Vanderbilt University, the intern must complete the GLACIER form with the International Tax Office. For more information please visit the ISSS website at, http://www.vanderbilt.edu/isss/Tax.html.
Each department must coordinate with the Office of Research and Office of Sponsored Research, http://www.vanderbilt.edu/exportcompliance/index.php, as necessary to ensure compliance with Export Control regulations.