Student payments are primarily processed by Student Financial
Services or Financial Aid for scholarships and student loans.
Occasionally, students are paid through Accounts Payable and
Human Resources. There are many factors that determine how best
to pay a student – including tax reporting, impact to scholarship funds
and other compliance requirements.
Please read carefully through the different types of payments and if
you have questions, contact sfupload@boisestate.edu,
p2p_payables@boisestate.edu or taxreporting@boisestate.edu.
Note that this page is in reference to Boise State students. Non-Boise
State student payments are processed as Invoice Payments in Bronco
Hub.
International students may be subject to different reporting
requirements and withholding rules. Contact Tax Reporting
(taxreporting@boisestate.edu) with any questions.
Identifying the Beneficiary
Student is the Beneficiary
Payments where students are the beneficiary route through Student Financial Services. Students benefit from opportunities to study, research, or build their skills. Scholarships, grants, fellowships and some research or internship positions are all examples of payments that support opportunities for students to study, conduct research or develop specialized skills. For example, in a Research Experience for an Undergraduate (REU), the university may have a secondary interest in the research, but the true beneficiary is the student. This research is based on providing students with practical, hands-on experience in their potential major rather than fulfilling a need of the university.
Types of Student Payments
Gift or Award
A gift is defined as a voluntary conveyance of something of value given as a gesture of goodwill or appreciation. An award is defined as something of value conveyed as a result of competition or merit. These payments are subject to the Gifts, Awards and Prizes Policy (6230).
If not related to employment, or not contingent on enrollment, these are processed as an Invoice Payment through Bronco Hub. Since there is no actual invoice, be sure to include clear documentation as to what the gift or award is for.
Awards or contests where the participants are limited to enrolled students and the activity is academically oriented should be processed through Student Financial Services.
Payment for Services
Students who are being paid for service should be hired as Part-time Temporary employees through Human Resources. Students will rarely qualify for Independent Contractor status.
Reimbursements for University Business Expenses
Occasionally, students may purchase items for the university using their personal funds. This is typically related to employment, for example, a student is doing fieldwork for a GA-ship and needs to purchase supplies necessary to complete the day’s work. These reimbursements are done via Digital Payment. Documentation includes applicable receipts and a Non-Employee Reimbursement Form (found on University Forms and Documents).
Reimbursements are subject to Boise State’s Accountable Plan and should be submitted within 60 days of receipt or last day of travel.
Reimbursements for Education Expenses
Expenses related to education may be taxable and should be processed through Student Financial Services. Receipts are required.
Reimbursements are subject to Boise State’s Accountable Plan and should be submitted within 60 days of receipt or last day of travel.
Refunds
Students may make a deposit on housing or a class that they subsequently do not need. These refunds may be processed via a Digital Payment. This does not apply to refunds to purchases made at the Bronco Shop.
Research Experiences for Students
These are most commonly referred to as REUs, Research Experience for Undergraduates. Whether officially called REU or not, these payments refer to a student being offered a research experience. They may be provided a travel allowance or they may be offered both a living expense stipend and a travel allowance. REUs are often financed through Sponsored Projects, but that is not always the case. Regardless, documentation is required and guidelines can be found at REUs, Participant Stipends and Human Subject Payments.
Boise State students should be paid through Student Financial Services. A Participant Agreement is required for payment processing. There are some departments with pre-existing Participant Agreements; if you are in this category, please ensure your pre-existing agreement meets the needs of the Office of Sponsored Programs, Tax Reporting, Payables and the Office of General Counsel.
Scholarships
Student Scholarships are processed through Boise State’s Financial Aid office.
Fellowships
From Policy 6360:
To be classified as a scholarship or fellowship, the payment must meet the following criteria:
The primary purpose of the payment is to further the goals of the individual in their academic or personal research capacity and the primary beneficiary of the activity is the student rather than the university.
Payment is intended to defray living and/or academic expenses while the student is conducting independent research or participating in training or learning experiences designed to further the student’s educational development.
Payment is not in exchange for past, present or future services performed by the student.
These payments should be made via the Student Financials Upload Process.
Stipend – Living
From Policy 6360:
Stipends are payments made to a student for subsistence support, academic travel or to defray living expenses incurred while attending school or participating in an educational enrichment opportunity. A stipend may represent non-compensatory taxable income for the student or intern.
These payments should be made via the Student Financials Upload Process.
Stipend – GA/TA
From the Graduate College’s website:
Graduate Assistantships provide financial assistance to degree-seeking graduate students through a mentored university employment experience. Under this program, you will participate in work obligations and educational and developmental activities, all of which are integrated into helping you succeed at your degree.
Contact (208) 426-1039 or email GradAssistant@boisestate.edu.
Work U
Work U is a unique internship program that gives students hands-on professional experience. It is similar to a Research Experience and should be made via the Student Financials Upload Process.