工资 夏天住房 Information

Student 夏天住房 

Summer Residency is a privilege and must be applied for with the Campus 住房 Office!  Please visit their website for the most up-to-date information:

Campus 住房 Office: Learn more about on-campus summer housing

Departments Paying for 夏天住房

The employing department may elect to pay full or partial cost of summer housing for student workers, 然而, 这 arrangement must be made with Campus 住房 by their deadline (see link above).

*Please keep in mind that on campus housing for summer is limited and based on availability. 夏天住房 is assigned first come first serve, based on the date and time of application submission.

TAXABLE SUMMER HOUSING

住房 costs covered by an employer are considered a form of pay (or Taxable Fringe Benefit) to your student worker. Any payment made by the department for summer housing will be included as income and is subject to taxation on the employee’s paycheck(s). 工资 taxes applicable to 这 “non-cash” income include FICA, 医疗保险, SDI, Federal and CA State withholding.

• It is the responsibility of the employing department to inform their student workers about the added tax they will be incurring for the housing cost paid by the College.
• Student(s) should work a minimum of 30 hours per week at SMC during the period of time housing is covered to help offset the burden of the additional taxation.  These hours can be from multiple departments and/or positions.
• Taxation on the total housing paid will be divided over the period of time the student is receiving the taxable benefit.  This is done instead of taxing the entire housing payment at the time it is paid.
• If your student worker will be receiving 这 benefit and would like to get an estimated preview of their paycheck and the tax impact ahead of time, we can certainly provide a projection. Students are welcome to call or make an appointment to see us.

For any additional questions, please feel free to reach out to the 工资 Office or Campus 住房!