GroundRules
20 CFR 686.630: Are student allowances subject to Federal payroll taxes?
Where this section sits in the code
- Title 20—Employees' Benefits
- CHAPTER V—EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR
- PART 686—THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INNOVATION AND OPPORTUNITY ACT
- Subpart F—Student Support
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.
Collected 2026-08-27T02:24:45Z. Source file · JSON