The Meadows Museum houses one of the finest collection of Spanish art outside Spain including masterworks by Spanish artists such as Goya, Velázquez, El Greco, and Picasso.

Payroll:  Employees Types at SMU

The primary relationship between an employee and SMU determines the individual’s employee type. The correct classification is necessary to ensure compliance and accurate reporting in the areas of:

Ø                  FICA tax withholding

Ø                  Unemployment wages

Ø                  Benefits charges applied to the GL

Ø                  Grants and contracts 

Determining the type of employee you are engaging to work 

What is the person’s primary relationship with SMU? (Why is the person here at SMU?)

• Is he here to attend as a student, and is working part-time in addition to his studies? Student
• Is he here to work and is also taking a class? Staff
• Is he a graduate student, enrolled in classes himself, but is teaching a class this semester? Student

Type of Employee	Biweekly payroll	Monthly payroll
Staff	“Non-exempt” – Covered by overtime provisions under FLSA	“Exempt” from overtime provisions under FLSA
	Generally, paid an hourly rate times the number of hours worked per pay period	Paid a salary (flat dollar amount) each pay period
	May be regular or temporary; full- or part-time	May be regular or temporary; full- or part-time
Faculty	N/A	Paid a monthly salary or contract amount each pay period
		May be regular or adjunct
Students	“Non-exempt” – Covered by overtime provisions under FLSA	“Exempt” from overtime provisions under FLSA
	Generally, paid an hourly rate times the number of hours worked per pay period	Teaching assistants or research assistants paid a monthly salary (flat dollar amount)  – only if wages are charged to a grant
	Teaching assistants or research assistants – paid a biweekly salary (flat dollar amount)