Human Resources Administration

Salary Program Guidelines for Faculty (Unit 3) Employees

Research, Scholarship and Creative Activities

Stipend Processing Instructions:http://www.calstate.edu/HRAdm/Payroll/NewEarningsIDs/9B.shtml

Earnings ID

9B

CMS Earnings ID

AW4

Description

Summer Fellowship Stipend

Earnings Statement Abbreviation

FELLOWSHIP

Bargaining Unit(s)

R03

Pay Amount or Formula

A one-time payment equal to one or two times the employee's monthly salary rate in effect the first day of the June pay period.

Taxable/Reportable Yes
Subject to Medicare Yes
Subject to Social Security

Yes

Subject to Retirement Witholding No
Included in Calculation for Overtime No
Included in NDI/IDL No
Subject to CSU Lump Sum No
Reference

 

  • The payment should be keyed so that it is available to the recipient when the fellowship period commences, typically following the close of the Spring term. However, the campus may decide to process the stipend payment later in the summer (e.g., July pay period versus May or June) based upon campus needs and specific circumstances.
  • Summer Fellowship stipend provisions remain available to employees while on Sabbatical and Difference in Pay leave; however, the stipend payment should be based upon the employee’s “true” salary rate that was in effect prior to commencement of the Sabbatical or Difference in Pay leave.
  • The stipend is considered taxable income and federal and state taxes will be withheld based upon a “flat rate” tax method. Refer to the State Controller’s Office (SCO) Payroll Procedures Manual (PPM), sections G105 and H102 for completion instructions and withholding information. Depending upon the employee’s retirement member status, payments may also be subject to social security and/or Medicare.
  • Funding inquiries should be directed to the respective campus budget department or the systemwide Budget Office.