FICA Taxes To Be Withheld for Student Employees This Summer

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Published April 3, 2019

Student employees who work during the summer and are not enrolled with at least six credit hours for the summer session can expect to see Social Security withholding in their summer paychecks.

About FICA Withholding Tax

IRS regulations require that Social Security withholding (FICA) be deducted from all student paychecks when the student is NOT enrolled with a minimum of six (6) credit hours for the summer session.

What is FICA?

Federal Insurance Contributions Act (FICA) tax is a U.S. federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare — federal programs that provide benefits for retirees, the disabled and children of deceased workers.

Exemptions

  • Graduate students admitted to candidacy with one credit hour of registration are eligible for FICA exemption. Graduate students who may be eligible for exemption should contact the Office of Graduate Education at 645-2939 for details.
  • Students registered for six credit hours (or have full time certification from the Graduate School) PRIOR to Thursday, May 2, 2019 will automatically be exempt from FICA withholding. However, students who register after May 2, 2019, will need to provide a copy of their class schedule to Human Resource at 120 Crofts Hall. The class schedule must come from Records and Registration (include name, person number and class schedule) and may be attached to their time sheet.
    • Any students paid by The Research Foundation (RF) should contact Human Resources at 645-7777 as soon as the class schedule is received in order to claim an exemption from summer taxation.

Which Paychecks Will Be Affected?

In compliance with the regulation, Social Security withholding will be deducted from paychecks according to the schedule:

State Employed Students

STUDENT ASSISTANTS (agency 28031):  All paychecks dated 7/3/19 through 9/12/19 representing the pay periods of 5/30/19 - 8/21/19 will reflect the withholding. (Please note: The check that would normally be issued on 7/4/19 will be issued on 7/3/19 due to the July 4th holiday.)

TEACHING/GRADUATE ASSISTANTS (agency 28039): All paychecks dated 6/26/19 through 9/4/19 representing the pay periods of 5/30/19 - 8/21/19 will reflect the withholding.

Research Foundation (RF) Employed Students

RF STUDENT ASSISTANTS:

  • Research Foundation salaried students: All paychecks dated 5/24/19 through 8/16/19 will reflect the withholding.
  • Research Foundation students paid on an hourly basis: All paychecks dated 6/7/19 through 8/30/19 will reflect the withholding.

Information for International Students

Student visa holders (F-1, J-1 and J-2 students) who arrived in the United States in 2014 or earlier are subject to Social Security withholding, unless they are registered for six credit hours (or have full time certification from the Graduate School) during the summer session. Student visa holders that arrived in 2015 or later are exempt from social security taxes. If you have any questions regarding visa status in relation to Social Security/Medicare taxes please contact Carlos Gallardo at 645-4430 or Steven Stich at 645-4423.

Contact an Expert

Contact an expert from the lists below if you are a U.S. citizen and permanent resident with questions or if you have had FICA withheld and meet registration requirements. Choose the correct payroll representative based on your last name and employer.

State Payroll Experts

Faculty, Staff, TA/GA, Hourly Non-Student and Student Assistant Payroll

If Last Name Starts A - CH

Elaine Hines.

Elaine Hines

State Payroll Services

Phone: 716-645-4425

Email: ehines@buffalo.edu

If Last Name Starts CI - GI

Kathy Pohlman.

Kathy Pohlman

State Payroll Services

Phone: 716-645-5202

Email: pohlman@buffalo.edu

If Last Name Starts GL - K

Roseann Brzozowiec.

Roseann Brzozowiec

State Payroll Services

Phone: 716-645-4449

Email: rbrzozow@buffalo.edu

If Last Name Starts L - NORD

Kathleen Sears.

Kathleen Sears

State Payroll Services

Phone: 716-645-4450

Email: ksears@buffalo.edu

If Last Name Starts NORE - SHEO

Cheryl Delano.

Cheryl Delano

State Payroll Services

Phone: 716-645-4446

Email: cadelano@buffalo.edu

If Last Name Starts SHEP - YH

Joanne Intorre.

Joanne Intorre

State Payroll Services

Phone: 716-645-4424

Email: jintorre@buffalo.edu

If Last Name Starts Yi - Z

Melissa Barone.

Melissa Barone

State Payroll Services

Phone: 716-645-4445

Email: mbarone@buffalo.edu

State Appointment Processing

Angela Kuc.

Angela Kuc

State Appointment Processing

Phone: 716-645-4427

Email: akuc@buffalo.edu

Lisa Battle.

Lisa Battle

State Appointment Processing

Phone: 716-645-8156

Email: lpaschis@buffalo.edu

Lynn Phalen.

Lynn Phalen

State Appointment Processing

Phone: 716-645-8158

Email: laphalen@buffalo.edu

Elizabeth Wolf.

Elizabeth Wolf

State Appointment Processing

Phone: 716-645-4428

Email: elwolf@buffalo.edu

RF Payroll Experts

Employment and Payroll — RF

If Last Name Starts A-F

Denise Katas.

Denise Katus

RF Payroll Services

Phone: 716-645-4453

Email: katus@buffalo.edu

If Last Name Starts G-L

Joelle Tyler.

Joelle Tyler

RF Payroll

Phone: 716-645-4474

Email: jetyler@buffalo.edu

If Last Name Starts M-S

Sonia Cravatta.

Sonia Cravatta

RF Payroll Services

Phone: 716-645-4473

Email: cravatta@buffalo.edu

If Last Name Starts T-Z

Lee Rodriguez.

Aleathea Rodriguez

RF Payroll Services

Phone: 716-645-4479

Email: amr33@buffalo.edu

UBF Payroll Experts

Payroll Administration

Rebecca Broderick.

Rebecca Broderick

Payroll Accountant

UB Foundation

Phone: 716-645-8734

Email: rlbroder@buffalo.edu

Vanessa Phengsomphane.

Vanessa Phengsomphane

Payroll Accountant

UB Foundation

Phone: 716-645-8732

Email: vlphengs@buffalo.edu

avatar of Katie D’Amato.

Katie D’Amato

Payroll Manager

UB Foundation

Phone: (716) 645-8735

Email: kdamato@buffalo.edu

Anne Duggan.

Anne Duggan

Payroll/ Fringe Benefits Quality Control

UB Foundation

Phone: 716-645-8736

Email: amduggan@buffalo.edu