Although employers dont typically count stipends as wages, the recipient of a stipend will still need to pay taxes on the money, Investopedia notes. Any cookies that may not be particularly necessary for the website to function and is used specifically to collect user personal data via analytics, ads, other embedded contents are termed as non-necessary cookies. A stipend is a predetermined amount of money that is often paid to certain individuals, such as trainees, interns, and students, to help offset some of their expenses. A stipend does not count as wages earned, so no Social Security or Medicare taxes get withheld. Stipends are taxed. If youre asking, What is an average housing stipend for travel nurses? you may be disappointed to learn that there is. In this article, well fill you in on all the details so you can make a well-informed decision. Location isnt the only factor agencies use to determine stipend amounts. They provide one stipend for their remote people: $60/month tax-free monthly stipend to their remote people. If your total income, including your stipend, government payments and income from full or part-time work exceeds $18,200, claim the tax-free threshold from your highest income source. that typically require staying in a hotel, which is more pricey than finding long-term housing. The agency will look for accommodations with short-term leases or may even find places with long-term leases and rotate nurses in and out. However, stipends can have financial implications if you're not aware of how . Stipends are still considered taxable income, Last Update: October 15, 2022 Minimum stipend. According to the IRS, any employee benefits that arent explicitly listed as pre-tax or that cant be designated as non-taxable are taxable. If a company does not have an accountable plan, or it is not followed (e.g. The granting department is responsible for correctly determining the amount, which should be classified as a stipend, but such determination is always subject to review and reclassification by the Tax Department. The stock option price discount is taxable upon qualifying disposition of stock, Tax-free if provided for business reasons, Tax-free up to contribution limit, including employer contributions, Tax-free if lodging on the business premises is a condition of employment. After working long and possibly physically draining nursing shifts, coming home to the place youve picked may be just what you need to be refreshed and renewed. Labor Shortages? So if your company is going to offer you a lump sum, you should expect to see somewhere within that range. Generally, you report any portion of a scholarship, a fellowship grant, or other grant that you must include in gross income as follows: If filing Form 1040 or Form 1040-SR, include the taxable portion in the total amount reported on the "Wages, salaries, tips" line of your tax return. The student must, however, complete the required forms at the university's Tax Department. With a PhD stipend of 17,062 the student would in total earn 29,543 for the year. In terms of monthly stipend support, the number varies from $42,660 to $3,555 in the academic year 2022. And much more even if it is only temporarily. These cookies will be stored in your browser only with your consent. Though travel nurse agencies quote housing allowances as a monthly figure, they usually pay them in one of two ways: You may be wondering why GSA per diem rates even apply to travel nurses since the GSA is a government agency that sets per diem rates for federal employees. The IRS defines a temporary worker as one whose temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less.. All fringe benefits, including stipends, are taxed at the employees regular income tax rate, or employers can withhold 22% of the value. Scenario 2 Julia receives a. The amount you receive for a travel nurse housing stipend depends on two important factors: Different travel nurse agencies will arrange housing stipends in various ways, and the cost of living varies widely across the United States, both of which make it difficult to determine an average stipend amount across the board. Academic research: Stipends may be offered by organizations or third parties to individuals conducting research in specific areas. You should always consult with IRS Publication 15-B1 and your tax professional to determine proper federal income tax withholding. Health insurance regulations differ in each state. We all want to be in control of our finances knowing where our dollar is going and being able to stash some away in our pockets when we can. With a tight labor market caused by a record number of resignations and job openings, employers need to go above and beyond to attract and retain top talent. This monthly amount far exceeds the average monthly rent of $1702. As more companies expand work-from-home policies, they may add stipends for home office setup or internet service. Before we cover tax withholdings, lets explain what a fringe benefit is. and opportunities to visit cities across the world, but they can also take advantage of many other fringe benefits. UK tuition fees will vary between universities but are approximately 4,500 per year for doctoral courses starting in 2021/22 as per the UKRI . In order to keep the stipend non-taxable, a company must implement an accountable reimbursement plan, whereby employees complete expense reports proving that all business-related expenses are being reimbursed through the payment of the stipend. For example, if you plan to work in Miami during the summer, the housing stipend will most likely be less than it is in the more desirable winter months. 2 Reasons Why There Is No Average Housing Stipend For Travel Nurses, 3 Benefits To Accepting A Travel Nurse Housing Stipend Vs. Agency Provided Housing, #1: Travel Nurse Housing Stipends Are Tax-Free, #2: You Can Choose Where You Want To Live. He transferred to Florida in 1998. Currently, state taxes are not required to be withheld by the University even though the payments may be taxable in the state. When filing state taxes, file as a non-resident in the state of your assignment. Not only does Bertha need to pay more tax, she cannot deduct or exclude her expenses! The most basic thing to understand to know if you qualify for tax-free stipends is it depends on where you are working versus where your tax home is. So the percentage might be lower than it would be for ordinary income. In a sense, stipends may be used to attract people to fields where additional salary isnt possible. The employee need not necessarily spend $575 per month on his car, and would continue to receive that amount regardless. Why would those rates apply to you even if you are not a federal employee? Knowing how to define tax home is crucial to know if you qualify. Some benefits, such as adoption assistance, are exempt from federal income tax but not from Social Security, Medicare, or FUTA taxes. Its important to note that not all pre-tax benefits work this way. Some travel nurse agencies may offer you a choice between a stipend or housing provided by the agency. In a one month period, a 25% employee income tax will run around $750, a 15% employer payroll tax runs about $450, totaling $1,150 . 2. 2. To report this income: Go to Federal Taxes> Wages and Income. I pay about $2000 in taxes and almost $2000 in seg fees on a stipend of about $25,000 a year $2,000 x 0.22 = $440. A university might offer a yearly stipend of $30,000 for doctoral students; a private company might offer its employees a $75 monthly . Tax-free up to $1,600 for qualified plan awards, $400 for nonqualified awards. 4, step 1, based on the locality pay area in which the eligible Veteran resides. She paid for her and her partner's flight's which were $500, $150 for her poodle to be transported, $3,000 for a moving company and $1,350 for storage. A travel nurse housing stipend, on the other hand, is simply a sum of money offered by the agency to cover the cost of housing while on a travel nurse assignment. Using a benefits administration software like PeopleKeep can help you remain compliant. 2022 Trusted Nurse Staffing. Use the chart below to quickly see which popular employee benefits are taxable or tax-free in regards to employment taxes. He has extensive experience in the areas of financial reporting, taxation, business consulting, and audit & assurance. Stipends are subject to withholding when paid to nonresident aliens. Taking a close look at some of the benefits may be convincing. In the UK, PhD students can receive a stipend which varies between 15,000 and 18,000 per annum. can help you find the perfect assignment and assist you in your housing choices. $3,995. He provides accounting, tax, and consulting services to individuals as well as a wide-range of industries including construction, real estate, manufacturing, wholesale distribution, professional firms, and non-profit organizations. The benefits of both are clear, but in the end, youll want to treat each assignment individually. Standard monthly premium: $164.90 in 2023, a decrease of $5.20 from $170.10 in 2022. Though travel nurse agencies quote housing allowances as a monthly figure. These cookies do not store any personal information. A stipend for an intern could be $500 a month, or it might be enough to cover rent and food, too. PhD Student Salary: An enterprising student maxing out the tax-free allowance could earn 12,570 a year and pay just 89 in NI contributions, leaving additional take-home pay of 12,481. What Are The Qualifications To Receive A Travel Nurse Housing Stipend? The IRS answered that on September 14, 2011. Of those companies, most companies are providing anywhere from $2,500 to $4,999. A stipend is a fixed amount of money paid to an employee to cover fringe benefits or offset expenses incurred for business-related activities like travel. Taxed by employer Stipends Stipends often have these characteristics: Fixed amount paid to interns, apprentices, clergy and trainees Does not depend on services or hours worked Not subject to minimum wage requirements Not taxed by the employer (recipient must withhold own) Keep in mind additional benefits a salary position or stipend may offer. Microsoft is one company with a wellness-related stipend. All fringe benefits, including stipends, are taxed at the employee's regular income tax rate, or employers can withhold 22% of the value. Schedule a call with a personalized benefits advisor today, 2. https://www.irs.gov/government-entities/federal-state-local-governments/de-minimis-fringe-benefits, 3. https://www.irs.gov/publications/p15b#en_US_2022_publink1000193805. Qualified expenses are defined by the Internal Revenue Service (IRS)and include tuition and required fees, and/or for books, supplies, and equipment required of all students in the course. It includes the entire city or general area in which your business or work is located. If you earn more . In an audit guidance for its examiners, the IRS stated that when employers give money to employees as reimbursement for business use of a personal cell phone, that money is not taxable. Are stipends considered taxable income? The company offers up to $1,200 annually in reimbursement for the employee to get and stay fit physically, emotionally, and financially.. For example, stipends to incentivize bike-riding rather than driving emphasize environmental concerns. Otherwise, employees pay income taxes. Which benefits are taxable? Stipends can provide a simple solution. Trusted Nurse Staffing can help you find the perfect assignment and assist you in your housing choices. If you decide to offer stipends, be sure . You do not abandon your tax home. A travel nurse housing stipend is one way to do just that. 45155 Research Place A stipend can make certain stepping stones toward a degree or job more attainable and affordable. An employee stipend program is a type of compensation plan that pays employees in addition to their base pay. 3 children. Then you can withhold taxes later on their W-2 using imputed pay. Housing provisions are one of the benefits offered by travel nurse agencies that can make the nursing assignment package attractive. Foreign National Information System, Taxation of Scholarships, Fellowships & Stipends, Tax Considerations For International Activities, University Tax Frequently Asked Questions, Taxation of Wages for International Students, Social Security Number & Individual Taxpayer identification Number, Frequently Asked Questions for International Students, Tax Implications and Reporting Requirements of Payments to International Students (Nonresident Aliens), GW is committed to digital accessibility. Are they the same thing? $200/month (for everyone) health & wellness stipend. These vets will not be federally taxed on the Department Of Defense one-time lump sum disability severance payment they receive when separating from service. Up to $280/month for parking. All Rights Reserved. Constructively-received income. Currently, state taxes are not required to be withheld by the University even though the payments may be taxable in the state. Opting for the housing stipend over agency-provided housing offers flexibility and more options. All you need to do is pay the difference. As a result, that allowance is taxable income. A sales rep might receive $575 as a monthly car allowance, for example, and the employer counts this as compensation for wear and tear on their personal vehicle. You should also note that giving employees a cash payment or gift card is always considered a taxable benefit, even if the amount is small. Enter your email below to stay current with our latest news and insights. temporary assignment in a single location is one that is realistically expected to last (and does in fact last) for 1 year or less. Youll have to estimate the amount before then. Housing stipends will almost always cover the cost of suitable housing in the area you are traveling to. A stipend is the better term to use for the travel nurse industry because most assignments last between 8 and 13 weeks rather than a matter of days. Buffer offers several work-perk stipends: $200/month for "Working Smarter" stipend for coffee shop working purchases. HubSpot, a hybrid-remote company. Under current law, C corporations pay federal corporate income taxes at a rate of 21%. However, the withholding tax rate may be reduced to 14% if the stipend ispaid to a nonresident alien student or researcher with an F-1, J-1, M-1, or Q-1 visa. The withholding tax rate is 30%. As such, Social Security and Medicare taxes aren't withheld. Use the fair market value of the cost to determine the amount. How do I report a stipend on my tax return? They'd keep 99% of those extra earnings. This can be in a benefits card, such as a lifestyle spending account (LSA), or through an expense reimbursement. Fringe benefits are a form of indirect compensation provided to your employee in addition to their regular salary or wage. Agency housing and fewer details to think about? Income that is taxable must be reported on your return and is subject to tax. Income that is nontaxable may have to be shown on your tax return but is not taxable. Expert Answers: Because stipends are awards and not wages for services, Social Security and Medicare taxes are not withheld. As part of the studentship your stipend is provided under, your tuition fees will also be paid for. How to Put an End to ProcrastinationToday! They take all the housing details off your plate and make it easy for you. Your email address will not be published. 1 child. You also have the option to opt-out of these cookies. Make sure beforehand that you are filling out the right tax information and that you know how much you'll owe in taxes before tax-day rolls around. Agency-based housing may seem like the easiest way to go since the agency organizes everything for you. Under the final rule, VA will rely on two levels for stipend payment amounts versus the three tiers in the . But opting out of some of these cookies may have an effect on your browsing experience. There is no possibility of negotiating a higher bill rate based on a particular travel nurse's salary history or work experience. Posts: 2415. You'll see travel nurse housing stipends as low as $700 per month and as high as $5,000 per month. Fees-only awards do not permit a maintenance stipend. Add that to the money you save from the tax break, and its easy to see how the housing stipend can be a bonus financially. This includes receipts, bills, or doctors notes, depending on the qualified expenses being reimbursed. If you use your stipend for living expenses (as opposed to tuition and fees), you almost certainly have to pay income tax on it. Job training: It isn't uncommon for employers to offer stipends to offset the cost of additional job training. The reason is that part of his stipend may be offset by educational expenses, depending on which form the university uses at the end of the year (1099-misc or 1098-T). One of the biggest contention points on Capitol Hill in the current session is restarting the expanded Child Tax Credit, a measure introduced during the pandemic to help families pay for necessary expenses like food, rent, child care and education.. No one enjoys paying taxes, and many of us try hard to find ways to, After working long and possibly physically draining nursing shifts, coming home to the place youve picked may be just what you need to be. This may consist of payment or reimbursement for expenses related to gym memberships, personal trainers, or health coaches. How Do Per Diem Rates Apply To Travel Nursing? The gross income from box 1 must be reported on Form 1040-NR line 12, and federal tax withheld from box 7 should be reported on line 62d. Wellness expenses that employees could get reimbursed with a wellness stipend include gym membership fees, home exercise equipment, wellness mobile apps, wearables and fitness trackers, and more. It includes the entire city or general area in which your business or work is located. Its important that you can distinguish the difference between a tax home and a family home you can indeed have both. You will be a non-resident alien, and thus will file form 1040NR. Location is a key determiner of housing stipend allowance simply because the cost of living varies so greatly across the United States. A list is available in Publication 525, Taxable and Nontaxable Income. Pre-tax, or tax-advantaged benefits, are specific benefits that the IRS regulates and encourages organizations to offer. #3. What Is The Average Housing Stipend For Travel Nurses? 2022/23: Working with a tax professional can help ensure you pay all required taxes, including those on stipends. Updated on: 15 Apr, 2022 05:38 PM. Students from countries that have a tax treaty with the U.S. that includes a scholarship article may claim exemption or a reduction of tax withholding if the payment meets the requirements of the treaty. If you meet only one, you will be disqualified. because the cost of living in those two areas is so vastly different. Social Security Earnings Limit: How Much Can You Earn Before The Government Reduces Your Benefits If you file a federal tax return as an "individual" and your combined income is: Between $25,000 and $34,000: You may have to pay income tax on up to 50% of your benefits More than $34,000: Up to 85% of your benefits may be taxable. Use the chart below to quickly see which popular employee benefits are taxable or tax-free in regards to employment taxes. If the employee's housing benefit is taxable it must be included in the employee's income for tax reporting. There are no specific tax rates for most of the interest that you earn from your savings or investment accounts. In this case, youll want to compare the cost of rent compared to the stipend offered. They also vary with bill rates. For example, in Miami, the GSAs per diem rate ranges from $115 to $192, which means the monthly lodging per diem would total between $3450 and $5760. Per IRS Publication 970, taxable scholarships and fellowships should be reported on the tax return as follows: Form 1040 - Line 1 ; also enter "SCH" and the taxable amount in the space to the left of line 1. Stipends are often paid to people in lower-paying occupations, such as clergy or teachers. They provide three stipends for their team: $250/month for remote workers. You can't require employees to submit proof of insurance, so it may not accomplish your intended objective of offering a health benefit. I have seen those letters before. No matter which benefits you choose to offer, remaining compliant allows you to avoid costly penalties from the IRS. Finance Division Depending on how the stipend is structured, it can either be taxable income to the employee, or a non-taxable reimbursement. As with most things related to the IRS, it can be very complicated, but well try to give you a simple explanation here. Rich Mishock is a Principal in HBKs Stuart, Florida office. You maintain a permanent residence. 09-26-2019, 05:47 AM. That bonus gets taxed at 22%, resulting in $440 of the bonus being withheld for taxes. For example, I used to get first 8,000 dollar tax-exempt for being from Bangladesh. One agency may offer a $2000 stipend for an assignment in Miami while another agency may offer $3000 for the same location. Privacy Policy. For companies that help employees by offering a health insurance stipend, tax-free reimbursement will typically have a huge tax advantage for both . Stipends are typically non-taxable and can be used for anything the employer deems necessary, such as tuition reimbursement, car allowances, or travel expenses. Generally when a scholarship/stipend is awarded there is written communication for the purpose. A minimum of 25% of your income is earned in the tax home area. Despite the fact that stipend payments are not reported on a W-2 or any other tax form, stipend payments are considered reportable income. Why does the GSA call it per diem, but my agency refers to it as a stipend? The IRS requires employers to determine the value of fringe benefits no later than January 31 of the following year. How much is road tax? Because VA provides a monthly stipend, the annual rate will be divided by 12. You will need to include this value on the employee's annual W-2 form in Box 1, along with other fringe benefits. However, certain stipends, such as commuter or education benefits, may be considered tax-free up to the IRS-designated annual contribution limits. Small businesses with one owner pay a 13.3 percent tax rate on average and ones with more than one owner pay an average of 23.6 percent according to Fundera. Required fields are marked *. Providing stipends to employees can be an excellent flexible benefit. Tax Department Merriam-Webster defines a stipend as "a fixed sum of money paid periodically for services or to defray expenses." Examples of stipends might include an allowance for interns or payments for. In fact, payroll and income taxes end up wasting 20-40% of the bonus before an employee ever gets to use it. Other travel nurse agencies may offer another type of arrangement. Of course, you can always consult the IRS website for a more complete explanation. A stipend is an amount that is paid to trainees, interns, and students. Some states or local jurisdictions may have additional tax rules. The agency offering a small stipend may offer greater benefits in another area while the agency offering the higher stipend may offer fewer benefits. Employers may also give stipends to incentivize or reward employees for . One area where companies may run into difficulties with employee reimbursement stipends is in the area use of a personal vehicle for business purposes. Generally, for US citizens . For example, the current per diem lodging rate for December in Miami, Florida, is $192. Wellness: Wellness is another area in which some companies offer a stipend to employees. Tax-advantaged benefits are deducted from an employees paycheck before taxes, lowering the total taxable income amount. And make sure to ask about how taxes will interact with your stipend. The term stipend refers to a form of compensation that is paid to certain individuals for services rendered, other work, or while they receive training. There is no set amount for a stipend, and the amount varies depending on what it is for. The withholding tax rate is 30%. A taxable scholarship/fellowship is not subject to FICA withholding since the payment is not for services. OR registered for fewer than 9 graduate credit hours in a fall, spring, or summer term, exclusive of 992/993/994, and granted a Waiver of Hours for that term. Since travel nurse contracts have a clear beginning and ending dates, proving your status as a temporary worker should be easy and straightforward. Youll have to look at the whole benefits package to make an accurate comparison. If you are paid as an employee, you will complete a form W-4, on which you should indicate Single -1 (despite the fact that you might be married, because in this case you will be t. How will the stipend amount be linked to the Veteran's level of care? In the simplest terms, a stipend is a monetary advance to an employee that allows an him or her to pay for various business expenses. $600. Some stipends can count as taxable income, so federal taxes may need to be paid at the end of the year. Merriam-Webster defines a stipend as a fixed sum of money paid periodically for services or to defray expenses. That means youll receive the total amount of your stipend no matter what your housing costs actually are. This 'stipend' amount is a pre-determined sum paid by the employer to aid offset expenses. Additionally, health benefits will subject your organization to HIPAA and other privacy regulations. $7,430. How much you will receive depends on the company, organization or school. Phone: 571-553-8313 Related: Everything you need to know about graduate assistantships If your assignment is longer than a year, the IRS will consider it indefinite, and you will no longer qualify for the tax-free stipend. For more context, check out this US Department of Labor Opinion on Stipends. These often depend on the specific company. Copyright 2016 Hill, Barth & King LLCWORKING TOGETHER SETS US APART, This site uses cookies to provide you with a greater user experience. They can simply spend the stipend without documentation and are not required to return the unused portion. Her employer reimbursed the $5,000 but her tax bill showed that she earned $80,000 ($75,000 + $5,000). Many companies choose to pay stipends to employees as a method of compensating them for incurred business expenses. This amount allows an individual to pursue work that is normally unpaid by helping defray the living expenses. Some of the most popular taxable stipends are: Wellness stipends are taxable benefits given to employees to help cover their wellness expenses. You are generally taxed on income that is available to you, regardless of . Tax-free if it is only used by employees and their families and is operated by the employer. Reporting When Housing Is Taxable . No one enjoys paying taxes, and many of us try hard to find ways to reduce our tax payments. Does anyone have a ballpark about how much, percentage-wise, he should pay in quarterly tax payments? No children. These payments do not need to be reported to the IRS by the student or the university. Discover The Pros And Cons Of Travel Nursing In This Guide. Find: 11 Grocery Items To Buy at Dollar Tree As part of The American Rescue Plan of 2021, the expansion of . Wellness and fitness incentives may include stipends for gym memberships and other health-related activities. Tax-free up to $280/month for transit passes or commuter highway vehicles. For example, youll need to ensure that employees submit substantiation for their medical reimbursements with an HRA. Taking the housing stipend can be a way to save some money on your housing costs while on an assignment. Some college stipends won't be taxed at all, but others will. Email:[emailprotected], Worker Classification If you are paid on the compensatory payroll system and receive a W-2 at tax time, that is just regular old income and you're going to pay tax on it. Though agencies offer different amounts for housing allowance, they must work within limits set by the Government Services Administration (GSA). This means your employer will not withhold any taxes for you. Thats because there are other factors that need to be considered, which makes it difficult to calculate a true average. Knowing the difference between pre- and post-tax fringe benefits will help you offer the right benefits for your organization. Joseph Smith, EA/MS Tax, an international "taxation master" and founder of Travel Tax, explains that in addition to their base pay, most travel nurses can reasonably expect to see $20-$30,000 of non-tax . Research organisations will determine exactly how much support they provide. sets the allowance rates for locations within the 48 contiguous United States, and agency reimbursements are determined as, . This means that the taxable fringe benefits must be reported on your employees Form W-2 as taxable income, and youll also be required to withhold state and federal taxes. However, a stipend does count as taxable income, so you will need to plan to set aside money for the taxes you will owe on your stipend at the end of the year. Taxable scholarships are generally referred to as stipends and are payments for which no services are rendered or required. Stipend levels are subject to change each year. No matter your household size, if you qualified for the EITC this year, the maximum value of the credit will be higher . Office of the University Controller Sprintax 2 children. Amounts used for room and board and other living expenses are taxable. Because a taxable stipend is a form of income, employers are responsible for payroll taxes, while employees could owe taxes on their tax returns. The government will automatically tax your stipend, so you will have little to no tax bill after lodging your tax return. According to the Department of Labor, if a volunteer is paid a stipend of over $500 a year or 20% more than what an employee would be paid, they must be treated as paid staff and are subject to the laws that govern employees. 2. The Combat-Injured Veterans Tax Fairness Act of 2016 provides tax relief to veterans who have separated from the military and suffer from combat-related injuries. If business usage is less than the stipend provided, the employee should reimburse the company for the excess funds received. Road tax varies from as little as 10 to upwards of 2,000 - the amount you need to pay depends on how old your car is and how much CO2 it produces. However, it is important that the payment by the employer be for "substantial noncompensatory business reasons.". Travel nurse agencies use the term stipend because it more clearly reflects the benefit they are providing a set sum of money given as a housing allowance. Small businesses pay an average of 19.8 percent in taxes depending on the type of small business. This article will explain tax withholdings for fringe benefits, whether employee stipends are taxable, and how to administer compliant employee perks. Save my name, email, and website in this browser for the next time I comment. This means the burden of handling taxes on stipend payments falls on the person receiving it, rather than the person paying it. All stipends are paid through University Payables except for certain athletic living stipends, which are paid through Student Account Services. Federal tax withheld from box 7 should be reported on Form 1040-NR line 25g. This website uses cookies to improve your experience while you navigate through the website. Stipend payments aren't typically counted as wages, so tax withholding doesn't apply. Other countries have their own exempt as well. 'Inside London' means in the City of London or a Metropolitan Police District. This is a tax-free payment made to the student based on the UK Research and Innovation (UKRI) minimum rate. $200/year for tech/office needs. June 4, 2019 5:09 PM. If you meet only one, you will be disqualified. Usually, stipends are paid to that category of people who are not eligible to get a regular amount as salary in the interest of the services or duties they offer, such as interns. The employer cannot withhold payroll taxes, but you may still need to pay income tax on the stipends received.. However, larger organizations with 50 or more full-time equivalent employees (FTEs) still need to provide a group health insurance policy or an HRA, as a health stipend doesnt meet the Affordable Care Acts employer mandate. Why Your CPA Firm Should Have Long-Term Care Specialists. 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