Payment to undergraduates, faculty and staff for services on a research project must be made through Payroll.
Casual, short-term work is paid using a Payroll Profile Form https://i.carleton.ca/hr/payroll-profile/.
Note: the employer portion of the payroll taxes is added on top of the amount indicated in section C of the payroll profile. If the amount listed on the payroll profile is intended as the total cost to the fund, the box in section F of the payroll profile, entitled “Payment to include employer source deductions?” must be checked. If this is checked, the employee will receive less money than is stated in section C.
Long-term work is paid using the Grant Funded Appointments and Extension Form.
Note: the employer portion of the payroll taxes will be added on top of the amount indicated on the form. Human Resources can help determine whether the employee qualifies for additional benefits.
During the COVID-19 pandemic, research assistants working remotely outside of Canada must by paid as independent contractors, based on a purchase order.
Payments to Graduate Students
All payments to graduate students must be processed through the online Graduate Research Job Requisition system, on the Human Resources Admin tab in Carleton Central.
Note: recurring payments to graduate students are paid according to the academic term.
Student Stipend, (Type A)
A student stipend is a fixed payment made to an individual registered in a graduate program who is actively involved in research in an area related to their studies. There are no tax deductions at the time of payment, and the student will receive a T4A for the amount paid during the calendar year.
Graduate students receiving Type A income are not considered employees and will not be covered by WSIB.
Graduate students working off campus at partner agencies must complete a Work Education Agreement Form (contact the Graduate Studies Office).
During the COVID-19 pandemic Type A stipends will be credited to the student account. If the account is in a credit position, the student may request a refund in Carleton Central. This request may be made any time after the end of the first month of the term.
Student Salary, (Type B)
A salary is paid to a graduate student when an employee/employer relationship exists and a quantifiable amount of work has been performed. Salary payments are subject to mandatory source deductions and include 4% vacation pay. Employer taxes will also be charged to the fund. Students will receive a T4 denoting the total amount of employment earnings during the calendar year.