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J-1 Intern HR Considerations

Interns and Observers in University Central Schools

Click here,, for University Central forms and procedures for hiring (paid or unpaid) an intern or observer.

Employment Status

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:


If J-1 Intern is paid by Vanderbilt University, the intern must complete the GLACIER form with the International Tax Office. For more information please visit

Export Compliance

Each department must coordinate with the Office of Research and Office of Sponsored Research,, as necessary to ensure compliance with Export Control regulations.