What are the rules for student employees regarding Social Security and Medicare taxes?
According to IRS regulations, generally stated, students are exempt from both Social Security and Medicare taxes while they are enrolled in classes at a qualified higher education institution. However, the exemption does not apply to services performed during school breaks of more than five weeks. Thus, many students who work during the summer break will pay Social Security and Medicare taxes during that time. In order to be exempt during summer break, students must bring proof of enrollment to the Payroll Department at the beginning of the summer term and are subject to work hour restrictions. Please contact Payroll for more information.
