“Employment” does not include service performed in the employ of a school, college or university if the service is performed by:
1. A student who is enrolled and is regularly attending classes at the school, college or university.
2. The spouse of a student, if the spouse is advised at the time the spouse commences performing the service that the employment is provided under a program to provide financial assistance to the student by the school, college or university and the employment will not be covered by any program of unemployment compensation.