Budget Management & Student Payroll

As supervisor for student employees, you must consider how your department will fund student positions, monitor the current student pay rate, and take action if your student employee requires FICA withholding. 

Work-Study vs. Student Help in Department Budgets

Earned Sick & Safe Time

The Earned Sick and Safe Time (ESST) (PDF) is a new benefit to all employees who work in the state of Minnesota that went into effect on Jan. 1, 2024.

Any expenses used for ESST will be charged to the cost center that each student is hired under. Per the State of Minnesota, ESST cannot be expensed to a student’s work study award.

This expense will be shown in object code 0911 – Student Salary – ESST in the cost center.

Student Pay Rate

Student employees are paid at least the minimum hourly rate as determined by WSU. If a job requires a high level of responsibility or a specialized skill, you can choose to offer higher rates of pay. 

Keep a record of the students who are on overpay in your department and their hourly pay rates. 

When you complete subsequent Work Authorization Requests for these students, you must put the higher rate of pay on the form, or it will be missed in student payroll.

FICA Withholding

To determine whether FICA and Medicare taxes must be withheld from students’ payroll, the federal government looks at whether an individual is more of a student or an employee at any given time during the semester or year. This determination is based on: 

  • The number of credits for which the student is enrolled
  • The number of hours the student is working per week

If you anticipate that a student employee will work 60+ hours per pay period in the summer, you must complete a FICA Withholding Form (PDF) and email it to studentpayroll@winona.edu for each student meeting this criteria. 

FICA withholding cannot be turned off and on throughout the summer. It is not altered based on actual number of hours worked each pay period. FICA will be withheld for the entire timeframe over which this 60+ hours work schedule is projected. 

If a student is less than half-time during their final semester at the University, they may be subject to FICA withholding as well. 

Contact Student Payroll
Student Payroll
Email Student Payroll