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