Out-of-State Student Employment Policy

Please be advised that under university policy, all student employees are subject to the same regulatory, tax, and compliance standards as regular faculty and staff regarding out-of-state work arrangements.

Any student position that involves working remotely from a location outside the state of Ohio introduces significant legal and financial compliance requirements. Because of this, any proposed out-of-state student employment arrangement must adhere to the following mandatory guidelines before work can begin:

• Approval Form: Formal written authorization must be obtained from both the hiring supervisor and the respective Dean or Vice President prior to finalizing the employment agreement.
• Department Fee: For students that work remotely out-of-state for 20 days or more in a calendar year, a non-negotiable, one-time fee of $10,000 will be assessed directly against the hiring department’s budget to cover state registration, tax setup, and legal overhead. Please note that federal or government-sponsored grant funds are ineligible to be used for this fee.
• Case-by-Case Review: All requests are reviewed on a strict case-by-case basis in consultation with the Controller’s Office Tax Department and are approved only under exceptional circumstances.