FICA Withholding

FICA Withholding for the Academic Year

All Homewood student employees are exempt from FICA (Social Security tax) during the academic year provided they are registered at least half-time or performing independent research study. Consequently, during the summer months, FICA is withheld from any student of the university who is not enrolled in at least half-time course of study or engaged in independent research.

FICA Withholding for Summer

All Homewood student employees who are registered at least half-time or performing independent research study during the summer months (June–August) will be exempt from FICA tax. Those who do not meet “exempt” eligibility with have FICA tax withheld. Withholding of FICA will begin with the first pay date in June and end with the final pay cycle for August.

Summer Independent Research

Graduate students taking part in full-time summer independent research will be exempt from FICA upon their having officially enrolled for summer research work with the Office of the Registrar. Summer Independent Research forms are available in the Office of the Registrar (Garland basement) as well as most academic departments (Homewood campus). For more information regarding Independent Summer Research, contact the Office of the Registrar.

Non-Resident and Visiting Students

Students who are registered “non-resident,” as well as all visiting students who hold a campus student position, are subject to FICA tax withholding year-round.