Student Researchers (Rice and Non-Rice students)
Please refer to the following for an overview of the guidelines for processing these payments:
- Student Research Employees (SRE) – Employees are required to satisfy the Form I-9 requirement prior to the start of employment. SREs will report their hours worked through Web Clock or Time Card in iO and receive pay on the BW (bi-weekly) payroll. Payments will be reportable on Form W-2 or Form 1042-S.
- Student Research Trainees (SRT) – Trainees will need to submit Form W-9 or Form W-8BEN through the iO Supplier Registration process or by email to email@example.com. They will receive their payments from Procure to Pay through a non-standard disbursement. Payments will be reportable on Form 1099 or Form 1042-S, which may result in tax liability when SRTs file their tax returns.
- Employee or Trainee Matrix (guidance regarding whether a student researcher is classified as an employee or trainee)
- Student Research Trainee Guidance (guidance for departments to preserve non-employee status of the Student Research Trainee Program)
- Student Research Employee Process (visual representation of the workflow process for hiring a Student Research Employee)
- Student Research Trainee Process (visual representation of the workflow process for paying a Student Research Trainee)
- Visiting International Undergraduate Researcher (visual representation of the workflow process for bringing a visiting international undergraduate researcher to campus)