Bi-weekly Pay Period
The University's designated biweeklypay period begins at 12:01a.m. on every other Thursday and ends 14 consecutive
days later at midnight on Wednesday, with payday being the following Wednesday.
CWSP (College Work-Study Program)
A federally-funded award program where wages earned by qualified student workers are funded by both the University
and a government grant. There are limits of the amount of the award and the number of hours worked.
California law requires that the University provide you with disability protection benefits. This applies to Benefits-eligible
Record of wages paid.
Classification of employees whose job title and description makes them exempt from provisions of the Fair Labor Standards Act,
which means that they are not eligible for overtime.
Persons meeting certain criteria may be exempt for taxes, or tax withholding from paycheck.
FICA (Federal Insurance Contribution Act)
FICA-OASDI and FICA-Medicare are mandatory taxes based on the Federal Insurance Contribution Act. All employees, except for
students enrolled in at least half-time status, and certain Non-resident Aliens, must pay these taxes. FICA taxes are based on a
flat percentage of your taxable income. There is a yearly limit for FICA-OASDI; there is not a yearly limit for FICA-Medicare.
The University's fiscal year begins on July 1 and ends on June 30.
A 1042-S Form is a year-end tax document given to a Non-Resident Alien who:
In certain cases, you may receive multiple 1042 Forms or a W-2 Form in addition to a 1042-S Form. The 1042-S Form(s) will be
mailed by no later than January 31 of each year.
- Received wages protected by a tax treaty, or
- Received a Qualified Scholarship, or
- Received a Non-Qualified Scholarship
"Exemption from Withholding on Compensation for Independent Personal Services of a Non-Resident Alien Individual" is an
IRS-issued form that must be filed by any NRA claiming exemption from Federal income tax withholding based on a tax treaty.
The California form used to claim withholding allowances for State income taxes. If Form DE-4 is not filed, the
allowance claimed on your W-4 Form will be used to establish your State income tax withholding.
Immigration & Reform Act Form used to verify identification and eligibility to work.
Form W-2 reflects all taxable wages you received from USC during the calendar year and all taxes withheld from those wages.
The form serves as an annual report that enables you to file your personal income tax return with the Internal Revenue Service
(IRS). Form W-2 reports only wages paid during the year, regardless of when they were earned; that is, it does not include
amounts earned but not paid until the next year. The University mails out W-2 forms to all employees by no later than
January 31 each year.
The "Employee Withholding Allowance Certificate" is completed by the employees to indicate
the marital status and number of withholding allowances to use for tax calculations.
The Advanced Earned Income Tax Credit Form used to request qualified Earned Income Tax Credit
"Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding". A Form filed by any Non-resident Alien
receiving a fellowship, scholarship, or stipend to claim tax status.
Form filed by any Non-resident Alien who wishes to be considered a resident alien for tax purposes.
The total amount of pay prior to taxes or other deductions. Also see Net Pay.
A manually prepared payroll as opposed to an automatic system-generated check/advice slip normally used for paychecks.
University Payroll Services must occasionally issue a hand drawn check for late pay or when an employee has terminated
employment. Direct Deposit is not available for hand-drawn checks.
The department that maintains the employee's personnel and payroll records. When an employee works for more than one
department, only one department serves as the "Home Department".
Home Department Coordinator
The person who coordinates and maintains the personnel and payroll records in his/her department(s), and
who acts as the liaison between the employees of the department(s) and University Payroll Services.
Monthly Pay Period
The monthly pay cycle running from the 1st through the last day of the month with payday by the 26th of each month.
If the 26th falls on a weekend or holiday, pay day is the last working day before the 26th.
The amount paid to employee after all taxes and deductions are taken. Also see Gross Pay.
Classification of employees based on the job title and description in accordance with the Fair Labor Standards Act (FLSA),
which requires that any overtime work must be paid.
Non-Qualified Scholarship ('Stipend')
A scholarship received by a non-resident alien via a 'stipend' check issued by Payroll
Services. Stipend checks for domestic students (US Citizens and Resident Aliens) are issued by Disbursement Control.
Non-Resident Alien (NRA)
A foreign national who is on a temporary visa and not making a permanent resident in the U.S.
Payroll deductions that are exempt from taxes such as medical, dental, PPAs, and tax deferred retirement contributions.
Awards in Qualified Scholarships are applied directly to the student's account. This includes Tuition and fees, books, supplies,
A non-US Citizen making a permanent home in the U.S. A Resident Alien is taxed the same as a US Citizen.
Revenue Procedure Letter
A supporting statement which is required by the IRS to be attached to Form 8233 for most, but not all, tax treaties.
The RPL is a series of statements dictated by the IRS used to justify eligibility for the tax treaty.
Generally, A Non-Resident Alien (NRA) may only work for the institution that sponsored his/her admission into the U.S.
If the I-20, IAP-66, or I-797 documents show USC to be the sponsor, the NRA may work for USC only.
The only exception is when the I-20 indicates the individual is approved for "Off-Campus Practical Training."
A payment made to an individual receiving a Non-qualified Scholarship.
Certain countries have a tax treaty that give certain exceptions to Federal tax withholding. Each country's tax treaty
with the United States is different.
The ending of the employment relationship, either voluntary or involuntary departure.
An endorsement on a passport granting the bearer permission to be in the US. Valid documents for a visa include
I-20, IAP-66, I-797, I-94, and certain EAD Cards.
All payments for services rendered.
The number of exemptions you claim on a W-4 or DE-4 to calculate tax deduction.
Both State and Federal income taxes are withheld from your paycheck in accordance with tax laws.
These deductions are deposited to your credit with the State of California and the Internal Revenue Service.