1. LawStack
  2. Title 20 - Employees' Benefits
  3. Chapter V - EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR
  4. Part 670 - THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT
  5. Subpart F - Student Support
  6. 20 CFR § 670.630
20 CFR § 670.630
Are student allowances subject to Federal Payroll Taxes?
February 18, 2021
CFR

Yes, Job Corps student allowances are subject to Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal employees for purposes of Federal payroll taxes. (WIA sec. 157(a)(2).)

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§ 670.620 Are Job Corps students eligible to receive cash allowances and performance bonuses?
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§ 670.640 Are students provided with clothing?

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