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J-1 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.

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: www.vanderbilt.edu/stipends


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 https://www.vanderbilt.edu/isss/coming-to-vanderbilt/arrival-checklist/glacier

Export Compliance

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.


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