>How do other institutions pay full-time graduate students (working
>part-time as part of their training in the sciences) on NIH R01 grants?
>Do you have a special fringe rate which covers limited benefits?
>Do you withhold FICA all the time, during summer only when classes are out?
>Do you provide health benefits - same as regular employees or lesser plan?
>How do treat them as trainees or employees for IRS purposes and NIH purposes?
>Thnx Anne Chetwynd

At Brown we pay graduate students as employees at a standard rate set by
the Dean of the Graduate School.  We are always careful to refer to
graduate student "salary" rather than "stipend" since NIH only allows
stipends on training grants and fellowships.  We do not charge the grant
for fringe benefits during the school year, but charge our minimum rate (9%
effective 7/1/94) during the summer months (July and August).  Graduate
students are not eligible for employee health benefits, but can obtain
coverage through the graduate school.

**************************************************
Thomas C. Richardson
Acting Director
Bio Med Research Administration
Brown University Box G-A322
Providence, Rhode Island  02912

phone number: (401) 863-1631
fax number: (401) 863-3378
e-mail address: xxxxxx@brown.edu