Calculation of Income Tax Withholdings on Student Payslip
Student payments may be subject to payroll tax withholding, including Federal, State, OASDI, and Medicare tax withholdings, depending on the type of payment received, amount received, academic vs summer pay, and on W-4 elections. Tax rates may vary from student to student depending on the above items. In addition, international students may have treaty benefits or a required percentage of withholding depending on the type of payment and treaty benefits available.
Completion of a W-4 Form
- It is the student’s responsibility to complete State and Federal W-4 (Income Tax Withholding) information in Workday.
- Students who do not submit W-4 information in Workday, will have withholding set to the highest rate for single filers, with no other adjustments.
- International Students should review their Sprintax Calculus analysis and the form W-4 provided as part of the Sprintax Calculus process. Questions can be addressed to the Foreign National Tax Office.
Payment Elections
- Brown University offers both direct deposit and paper checks as payment methods.
- It is recommended that students set up direct deposit in Workday, as it is the fastest and most convenient way to receive their pay automatically into their personal bank account(s). If no direct deposit is set up in Workday, students’ checks will be mailed to their campus mail box.
- A U.S. Social Security Number is required to elect direct deposit in Workday. Students will receive payments by check until a U.S. Social Security Number has been entered into Workday. Students should contact the HR Service Center for assistance with entering a social security number in Workday. Students who need to apply for a U.S. Social Security Card can visit the OISSS website for information on the application process.