FICA Taxes To Be Withheld for Student Employees In Summer

Published April 18, 2017

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 5, 2017 will automatically be exempt from FICA withholding. However, students who register after May 5, 2017, 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 in accordance with the following schedule.

State Employed Students

STUDENT ASSISTANTS (agency 28031):  All paychecks dated 07/06/17 through 09/14/17 representing the pay periods of 06/01/17-08/23/17 will reflect the withholding.

TEACHING/GRADUATE ASSISTANTS (agency 28039): All paychecks dated 06/28/17 through 09/06/17 representing the pay periods of 06/01/17-08/23/17 will reflect the withholding.

Research Foundation (RF) Employed Students

RF STUDENT ASSISTANTS:

  • Research Foundation salaried students: All paychecks dated 05/26/17 through 08/18/17 will reflect the withholding.
  • Research Foundation students paid on an hourly basis: All paychecks dated 06/09/17 – 09/01/17 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 2012 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 2013 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 Amanda Brown at 645-4429.

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.

For State Employed Students

If Last Name Starts A - CHA

Elaine Hines

State Payroll Services

Phone: 716-645-4425

Email: ehines@buffalo.edu

If Last Name Starts CHB - F

Kathy Maziol

State Payroll Services

Phone: 716-645-5202

Email: kagarcia@buffalo.edu

If Last Name Starts G - J

Roseann Brzozowiec

State Payroll Services

Phone: 716-645-4449

Email: rbrzozow@buffalo.edu

If Last Name Starts K - MCCA

Kathleen Sears

State Payroll Services

Phone: 716-645-4450

Email: ksears@buffalo.edu

If Last Name Starts MCCB - QP

Cheryl Delano

State Payroll Services

Phone: 716-645-4446

Email: cadelano@buffalo.edu

If Last Name Starts QU - STEE

Melissa Barone

State Payroll Services

Phone: 716-645-4445

Email: mbarone@buffalo.edu

If Last Name Starts STEF - Z

Joanne Intorre

State Payroll Services

Phone: 716-645-4424

Email: jintorre@buffalo.edu

Manager

Dana Moore

Manager

State Payroll and Appointment Processing

Phone: 716-645-8157

Email: dlmoore@buffalo.edu

For RF Employed Students

Employment and Payroll — RF

If Last Name Starts A - H

Sonia Cravatta

RF Payroll Services

Phone: 716-645-4473

Email: cravatta@buffalo.edu

If Last Name Starts I - O

Joelle Tyler

RF Payroll

Phone: 716-645-4474

Email: jetyler@buffalo.edu

If Last Name Starts P - S

Aleathea Rodriguez

RF Payroll Services

Phone: 716-645-4479

Email: amr33@buffalo.edu

If Last Name Starts T - Z

Ida Harris

RF Payroll Services

Phone: 716-645-4480

Email: ibharris@buffalo.edu

If Hourly

Denise Katus

RF Payroll Services

Phone: 716-645-4453

Email: katus@buffalo.edu