20 C.F.R. § 670.630

Current through October 31, 2024

Section 670.630 - Are student allowances subject to Federal Payroll Taxes?

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).)

20 C.F.R. § 670.630