Are student workers exempt from F.I.C.A. (Social Security and Medicare taxes)?
Generally speaking, a student is exempt from FICA taxes so long as the student is enrolled and regularly attending classes at that school and the work performed is incident to and for the purpose of pursuing a course of study at the school. “Career employees” are ineligible for FICA exemption. Anyone who is at least a “half-time” undergraduate student or a “half-time” graduate or professional student (not a career employee) qualifies for the exemption with respect to work performed for an institution of higher education. “Half-time” is defined as 6.0 – 8.9 credit hours per the Student Services Policies & Procedures. The determination of student status should be made by each supervisor at the end of the drop/add period, and may be adjusted later on at the school’s option. For payroll periods ending before the end of the drop/add period, student status may be determined based on the number of semester hours being taken at the end of the registration period for that semester. The exemptio
