The CU Boulder Graduate and Professional Student Government (GPSG) has collaborated with the Center for Student Involvement (CSI), the Office of International Students and Scholar Services (ISSS), and the International Tax Office to clarify the differences between work hours and stipends. GPSG does not guarantee that the information displayed here is up-to-date and accurate. Please consult ISSS and the International Tax Office for the most up-to-date information.
What is the difference between work hours and stipends?
Work is the performance of specific tasks and duties outlined by an employer (CU Boulder). Payment is compensation for work and the completion of particular services within an exact time.
While the term stipend may be used in various ways, for this policy, a stipend is a flat rate (which may be broken up into multiple smaller payments over time) regardless of time committed to a non-employment role. All GPSG Officer and Assembly Senator positions are compensated via stipends.
Stipend payments are not compensation for work but provide subsistence support or defray expenses related to fulfilling the role's duties. Therefore, an I-9 form should not be required to set up stipend payments.
The university may not expect services or specific work products in return for the stipend. A student cannot receive a stipend instead of wages for a role deemed employment. In keeping with this, GPSG roles (e.g., GPSG officer and senator positions) are considered non-employee leadership roles.
How many hours are international students allowed to work?
Per ISSS, international students can work up to 20 hours a week on campus while school is in session during the fall and spring semesters. If a student has multiple on-campus jobs, the total hours worked for all positions cannot exceed 20 hours a week while school is in session. A student may not choose to "volunteer" to do a job without pay if the position would otherwise be paid to avoid exceeding this limit. Doing so could be considered a violation of minimum wage laws. Time spent in GPSG roles does not count towards the 20 hr/wk limit as it is not considered "work."
Can international students who work 20 hours per week also receive a stipend?
YES! Stipends do not contribute to the total work hours maximum of 20 hours per week. This includes GPTIs, TAs, and RAs on 50% of appointments.
How do I check if my payment meets my visa requirements?
Students/ visa holders are responsible for ensuring on-campus employment meets the requirements of the government for on-campus work authorization and should consult with ISSS before accepting any positions for which they will receive payment. General information regarding international student employment and resources can be found on the ISSS website:
Click here to know more about F1 student campus employment
Please confirm with the GPSG Director of Finance that a stipend code is being used for your non-employment leadership position.
How are stipends set up?
Stipends are paid via pay codes 3204, 3205, 3207. An I-9 form should not be required to set up the stipend payments. Please confirm with the GPSG Director of Finance and CSI that one of these codes are being used before accepting payment, especially if you are at the 20-hour/week limit. Note that there may be an "hours worked" listed on your records of stipend payments. These are only for internal accounting purposes and do not count towards the 20-hour/week limit. If you have questions, please get in touch with the GPSG Director of Finance.
Can my Fellowship (non-GPSG payment) be a stipend?
Yes, some departments use a Fellowship pay code, "Pre Dr. Trainee," which is considered exempt from "employment" hours regarding International Student VISA status. Pay should not be tied to time expected or accomplishments of defined tasks, and there should not be any possibility of losing the Fellowship for non-performance. The stipend is meant to offset expenses incurred by the student while doing activities of the Fellowship that contribute to their academic success.
If your Fellowship is a stipend, you may work up to (but not exceeding) 20 hours per week in an on-campus employment position, provided your visa allows for on-campus work.
Are stipends taxed?
Yes. Below is a link to a helpful article released by CU employee services regarding taxation related to stipend payments, including contact information for the International Tax Office. Please note that the role of the International Tax Office is to determine if tax applies to a specific type of payment but cannot advise of how that payment might impact particular requirements of a Visa.
Click here to know more about scholarships and stipends
Students can make appointments to meet with the International Tax Specialist online:
Click here to book an appointment with the International Tax Specialist
Contact Information
For further questions, feel free to contact:
International Students and Scholar Services:
Tel: +1 (303) 492-8057