Contents

INTRODUCTION

Employing Cooperative Education Students

This booklet explains policies and laws pertaining to the employment of Northeastern University students (herein referred to as student-employees) during their cooperative education quarters. This information should be shared with personnel in your company, institution, or organization who assist in administering the cooperative education program, especially those responsible for hiring decisions, supervision, and processing and maintaining student employment records. Each student-employee is assigned to a co-op faculty coordinator in the Department of Cooperative Education. Coordinators are responsible for all facets of the student-employees�cooperative education program. They are the official contact people for employers.

Nature of the Employment

With few exceptions, cooperative education work is considered common law employment, altered only by an arrangement whereby participation in the cooperative education program is an integral part of the student� bachelor� degree program at an institution of higher education. Therefore, student-employees and their employers are subject to the laws, rights, and limitations that apply to the employer-employee relationship in general. Few provisions in the labor laws recognize a student working pursuant to a program of cooperative education; in most cases, labor laws treat the student as an employee. Thus, the Fair Labor Standards Act, age requirements for hazardous occupations, and occupational health and safety regulations apply, as well as the taxation of earnings, and the requirement that employers withhold and pay the statutory amount for social security taxes (except with respect to F-1 and J-1 visa students). Student-employee wages are included in the payroll upon which the employer, unless self-insured, pays the required premium for worker� compensation. In states where student-employees are covered by employment security laws, the employer may be required to contribute to the state employment security system.

General Information

The Americans with Disabilities Act (ADA)

Northeastern University student-employees are covered under the Americans with Disabilities Act of 1990. This law protects disabled student-employees from discrimination in employment, hiring, transportation, access to public facilities and services, and telecommunications. Employers are required to provide reasonable accommodation to all qualified student-employees with known disabilities. If issues of reasonable accommodation arise, employers are encouraged to contact the co-op coordinator. Northeastern University does not condone or abide any discrimination toward disabled students.

Some employers may be exempt from the ADA requirements. For more specific information about the ADA, contact:

Equal Employment Opportunity Commission
1801 L Street, N.W.
Washington, D.C. 20507


(202) 663-4900 (voice)
(800) 800-3302 (TDD)
(202) 663-4494 (TDD for the 202 Area Code)

Discrimination and Sexual Harassment

Student-employees, including international students, are entitled to full protection of federal anti-discrimination laws. Students are also protected against discrimination in employment by similar state statutes, provided the employer is subject to these laws. Northeastern University does not condone or abide any form of discrimination toward students on the basis of race, color, religion, sex, sexual orientation, age, national origin, disability, or veteran status, either on or off campus. In addition, Northeastern University will not condone or abide any form of sexual harassment toward students. Sexual harassment, a form of sexual discrimination, is a serious concern of the University, and students who feel they are being sexually harassed on co-op have been advised to contact their co-op coordinator immediately. Although it is not the function of Northeastern University to monitor compliance with the law or make moral or legal judgments based on suspicion, it is the University's responsibility to provide and assess appropriate learning/work environments for its students. Therefore, the University will terminate its relationship with any employer who persists in any such discriminating practices toward student-employees.

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Employee Retirement Income Security Act (ERISA)

Student-employees may be eligible for employer-sponsored pension plans, depending on the student's age and hours of service. This booklet makes no representation as to the applicability of ERISA. For an in-depth explanation of an employer's obligations under federal and state retirement laws, companies must consult their own advisors.

Employer Responsibility

The Department of Cooperative Education, upon employer request and in accordance with guidelines established in consultation with the employer, will seek to propose and refer acceptable candidates for cooperative education positions. Subject to legal restrictions protecting the confidentiality of student records, the department will make available appropriate applicant information. Final responsibility for interviewing, evaluating, and selecting students for employment lies with the prospective employer. Northeastern University will assume no liability for any act or omission by the student, as an employee, while on cooperative education. Being under the direction and supervision of the employing unit during each work period, the student is an employee of the cooperating employer

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Employment Security

By law, no student-employees in Massachusetts are eligible for unemployment compensation based upon their cooperative employment. Employers in Massachusetts do not include any student-employee's wages in their payroll that is subject to federal and state employment security taxes. Cooperative education employers in other states may have to pay federal and state employment security tax. Employers are urged to ascertain whether the law in their state provides unemployment compensation to student-employees or requires employers to pay employment security taxes.

 

Evaluation of Student Work

Approximately four weeks before the end of each cooperative work period the Department of Cooperative Education mails an employer evaluation form to each student-employee. The student-employee completes one side and submits the form and a pre-addressed return envelope to his/her employer or supervisor. The performance appraisal should be made by the person most qualified. An appraisal discussion should be held with the student, and the form returned to Northeastern University in the envelope provided. The employer's evaluation of each student-employee's performance is an important component of the cooperative education program. The coordinator uses the evaluation in providing guidance and counseling to assist students in planning future cooperative work, identifying career development needs, and establishing professional goals. If the student-employee does not submit the evaluation form by the end of the work period, the employer should ask the student-employee to do so. Fulfilling the evaluation process is a determining factor in noting successful completion of the cooperative work period on the student's official University transcript.

 

Fair Labor Standards Act

Student-employees are not specifically exempt under this act. Unless the student-employee's position is one that, by its nature, is exempt under the act, student-employees are included in its provisions for minimum wages, hours, and overtime pay. Each employer is responsible for ascertaining whether the student-employee's position is specifically exempt under the act.

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Fringe Benefits

The employer may or may not offer a fringe benefits package to student-employees. Benefits may range from nothing to full benefits accrued on an equal basis with other employees in similar personnel categories. Many employers provide some vacation and sick-leave benefits on a quarter-by-quarter basis. Other benefits such as group life insurance, medical insurance, profit-sharing, and bonuses may or may not be available depending on company policy. In general, students are more interested in defraying educational costs through salary than in benefits packages. A competitive and attractive wage should take priority over a full benefits plan. It is expected that student-employees will be paid a wage comparable to other employees having similar responsibilities.

 

Student Health Insurance

Full-time students are covered by a hospital insurance and student health program provided by the University. The health insurance policy remains in effect continuously from the day of initial registration until the first of the month following graduation, withdrawal, or dismissal from the University. The coverage remains in effect during cooperative work periods. Students covered under an in-hospital insurance plan carried by their families or themselves may waive the University's Student Health Insurance Plan only after providing proof of comparable coverage and filing a waiver form. At the time of the employment interview or upon hiring student-employees, an employer may ascertain what health coverage the students have.

Student-employees who raise questions about medical coverage during a cooperative education work period should be instructed to contact the Lane Health Center at Northeastern University.

Whenever an emergency health problem arises with a student-employee at work, the employer may seek information or instructions by calling the Lane Health Center, 617-373-2772.

Employers are asked to contact the student-employee's coordinator whenever a student is hospitalized directly from the job.

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All student-employees, regardless of their citizenship status, must abide by IRCA regulations by providing suitable documentation that will enable the employer to comply with the law. Students are advised about appropriate documentation to establish both their identity and authorization to work.

Employers should be advised that appropriate documentation for an international student is different from that for an American citizen. Usually, an international student should supply his or her passport together with permission to work indicated on a Form I-20 (if student is an F-1 visa holder) or permission to work indicated in a letter (if student is a J-1 visa holder).

Employers who encounter difficulty in securing proper IRCA documentation for any student-employee should contact the student-employee's coordinator.

 

All deductions required by federal and state income tax laws must be taken from the wages of all student-employees. The courts have ruled that compensation for work performed as a student-employee is remuneration for services performed for the benefit of the employer and, therefore, is taxable income. International students on F-1 and J-1 visas are subject to withholding payment of federal, state, and local taxes unless they are exempt by provision of a tax treaty. In cases where a tax treaty applies, students must provide documentation to the employer on Form 8233.

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International Students

Employers may hire international student-employees on F-1 or J-1 visas in cooperative education positions related to their academic major. International students are usually prohibited from employment where United States citizenship or a security clearance is required as a condition of employment. The Immigration and Naturalization Service (INS) has approved Northeastern University's International Student Office as an authorizing agent of Curricular Practical Training (Cooperative Education) for these students. International student-employees referred to an employer will provide documentation stating their eligibility for that work period. IRCA requirements apply.

International students on F-1 and J-1 visas, when employed on Curricular Practical Training assignments (Cooperative Education), are not required to obtain an Employment Authorization Document (EAD).

 

This act provides assistance to economically disadvantaged persons, displaced workers, and others who face significant employment barriers. Educational training under the act is minimal and is vocational or skills-centered. The act is not designed for baccalaureate-level cooperative education students.

The period of training time, job level, objectives, and compensation while training are not compatible with the Northeastern University cooperative education program. No student-employee could be trained under the act and continue to make normal progress toward a baccalaureate degree.

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In most counties in Massachusetts, nearly everyone called for jury duty, including students, must serve. When selected for jury duty, student-employees are to be treated in the same manner as other employees with respect to compensation and permission to be absent from work. Employers are responsible for complying with the laws that apply in their jurisdiction.

 

Liability Insurance

The University maintains a Student Professional Liability Policy that covers student-employees while in approved cooperative education positions. This insurance is over and above any applicable professional liability insurance carried by the employer. The policy, with limits, covers injury to patients or clients that arise from the rendering or failure to render professional services by the individual insured during the policy period, while performing the cooperative job duties officially assigned to him or her.

Student-employees enrolled in programs including athletic training, cardiopulmonary sciences, education, human services, medical laboratory science, nursing, pharmacy, and physical therapy are considered to be in professional services and so are covered while performing the cooperative job duties officially assigned to them.

Upon learning of a claim or circumstances that could lead to a claim, the employer should contact the student-employee's coordinator with reasonably obtained information pertaining to the circumstance.

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Social Security Tax

Unless exempt under the social security law, employers must deduct social security taxes from the wages of all student-employees, except those with an F-1 or J-1 visa. Internal Revenue Service Publication, Circular E, indicates that students on F-1 and J-1 visas are exempt from social security tax if the service performed on co-op is related to their student status. The international student is responsible for showing the employer his or her passport and Form I-94 as evidence of visa status. In addition, the Department of International Cooperative Education will send a letter about each international student to aid the employer in determining the student's visa and tax status.

Occasionally, an international student may supply an employer with a 900-series number as a social security number. This is the Northeastern University number temporarily assigned as an identifier to an international student who has not applied, or has not received, an official social security number. The Department of Cooperative Education advises international students to apply for regular social security numbers prior to cooperative education employment. You should ask student-employees who do not have appropriate numbers to apply immediately for bona fide social security numbers to enable your company's records and payroll systems to incorporate them. You are urged to contact the student-employee's coordinator if you need assistance.

 

Some student-employees choose to participate in intercollegiate athletics during their cooperative work quarters. Under National Collegiate Athletic Association (NCAA) regulations, such students may only receive benefits granted to all other student-employees. An example would be time off for participation in school-related activities, for which NCAA regulations stipulate students must not be paid.

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Student Performance

Student-employees are expected to accept cooperative education positions with a seriousness of purpose and to perform their work accurately and responsibly. If the student-employee's performance does not meet the reasonable standards set by the employer, the employer is not obligated to continue the student's employment. In such a situation, the employer must inform the student-employee's coordinator immediately.

The coordinator will confer with the employer and, whenever possible, with the student-employee, in an attempt to rectify the situation. If an acceptable solution cannot be reached, the student-employee may be discharged from the position. Discharge may be for one of several nondiscriminatory reasons such as: unsatisfactory performance, irregular attendance, inability to perform expected tasks, habitual tardiness, unsatisfactory attitude, or improper behavior.

The circumstances that lead to a student-employee's discharge are carefully reviewed by the student-employee's coordinator. If appropriate, the case will be referred to the Dean of Cooperative Education or to the Academic Standing Committee of the student-employee's basic college for disciplinary action.

 

The IRS has ruled that student-employees cannot be hired as consultants or independent contractors (herein referred to as �ndependents� instead of regular employees because they lack the requisite experience and skill to be considered as such.

At Northeastern University, student-employees on co-op jobs retain their status as full-time students. Therefore, they are considered by the IRS neither qualified nor able to engage in the pursuit of an independent trade, business, or profession, nor do they hold their services out to the public or advertise as an independent.

The University's coordinators are prohibited from accepting as cooperative education employment, or approving any work arrangement, that results in the employee classifying the student-employer as an independent rather than an employee. The common law definition of an employee states, in part, that the person for whom services are performed has the right to control and direct any individual who performs services including the details and means by which the result is accomplished. This employer-employee relationship is a primary element of cooperative education employment. As such, accepting the independent classification would imply Northeastern University's consent to and participation in a relationship that is incompatible with the focus of cooperative education.

Student-employees in scientific or engineering work for the Department of Defense (DOD) research and development laboratories, however, may be classified as independents under Title 10 United States Code Section 2360. This provision does not include services of an administrative or clerical nature.

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A small number of Northeastern students may be certified as members of one or more targeted groups if they meet the eligibility requirements (i.e., vocational rehabilitation referrals for the disabled). More information concerning targeted groups can be found in Internal Revenue Service Publication 334, General Business Credit. Coordinators of the Department of Cooperative Education will identify any student who may be certifiable under one of the groups, as long as the information needed for identification is not protected by the Family Education Rights and Privacy Act of 1974. The student can then be certified, or certification may be requested from the designated agency prior to referral for cooperative education employment. This information will be shared with the prospective employer at the time of referral for interview or as soon thereafter as possible.

 

In Massachusetts, student-employees are covered by the Worker's Compensation Act (Chapter 152 of the Massachusetts General Laws) unless they are in a special or exempt employee category. Student-employee wages are included in the same payroll from which the employer makes quarterly payments to the state's worker's compensation fund. If qualified, student-employees are entitled to worker's compensation where their employer is self-insured for this purpose. In the event of an accident or injury on the job, student-employees should inform their supervisor immediately. The student-employee and the employer should file the Worker's Compensation Injury Report with the proper state agency.

Outside of Massachusetts, employers should be acquainted with their states' employment laws and how they affect the student-employee.

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Information contained in this website has been prepared for the express purpose of clarifying personnel responsibilities and the role of employers participating in the cooperative education program with Northeastern University. Use of this information by other parties or for reasons other than its intended purpose may result in either inaccurate or incorrect application. This information is provided for informational purposes only, and may not be relied upon as legal advice. A full understanding of federal and state laws as they pertain to any of these topics is the sole responsibility of the employer. Northeastern University is an equal opportunity/ affirmative action educational institution and employer. Further information regarding the Cooperative Education Program at Northeastern University may be obtained from: Department of Cooperative Education Northeastern University P.O. Box 746 Boston, Massachusetts 02117 Telephone 617-373-3400 (voice) 617-373-2432 (TTY) 617-373-3402 (fax)

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