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FICA Taxes Will Be Withheld for Student Employees This Summer
Published April 8, 2024
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 and Medicare withholding in their summer paychecks.
About FICA Withholding Tax
IRS regulations require that Social Security and Medicare 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 at least six credit hours (or have full time certification from the Graduate School) will need to provide a copy of their class schedule to Human Resources at ub-hr@buffalo.edu. 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 and Medicare withholding will be deducted from paychecks according to the schedule:
STUDENT ASSISTANTS (agency 28031): All paychecks dated 06/27/24 through 09/05/24 representing the pay periods of 05/23/24 through 08/14/24 will reflect the withholding.
TEACHING/GRADUATE ASSISTANTS (agency 28039): All paychecks dated 06/18/24 through 08/28/24 representing the pay periods of 05/23/24 through 08/14/24 will reflect the withholding.
RF STUDENT ASSISTANTS:
- Research Foundation salaried students: All paychecks dated 5/31/24 through 8/23/24 will reflect the withholding.
- Research Foundation students paid on an hourly basis: All paychecks dated 6/14/24 through 9/6/24 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 2019 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 2020 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.
Faculty, Staff, TA/GA, Hourly Non-Student and Student Assistant Payroll
For last names A-CQ
For last names CR-HD
For last names HE-LT
For last names LU-PQ
For last names PR-TG
For last names TH-Z
State Appointment Processing
Angela Kuc
Director
State Appointment Processing & Payroll Services
Phone: 716-645-4427
Email: akuc@buffalo.edu
