12 Pa. Code § 131.22
Current through Register Vol. 54, No. 25, June 22, 2024
Trainees may receive stipends only. Wages and fringe benefits may not be paid to a trainee. A stipend may be paid to a trainee if he is involved in a "pure" training program. Under this type of program, the trainee cannot produce any item which may be sold for a profit. In addition, Federal and State employment taxes would not apply to stipends paid trainees. If there is any question on this matter, the regional office should be contacted.
12 Pa. Code § 131.22