Social Security Tax (FICA)

Federal Insurance Contributions Act. All students, except international students, who are working as student employees on campus during the Spring and/or Summer term must be enrolled full-time or pay FICA tax (approximately 8% of gross earnings).

  • Social Security Tax: For FICA tax purposes, enrollment will be determined independently for each term. During Spring and Summer FICA status is determined by the following criteria:
    • FICA Exempt Students:Undergraduates enrolled in at least 3.0 credit hours and graduate students enrolled in at least 1.0 credit hour during spring and summer terms are exempt from paying FICA (neither the student nor the department pays the FICA Tax).
    • FICA Non-Exempt Students:Undergraduates enrolled for less than 3.0 credit hours and graduate students enrolled for less than 1.0 credit hour during spring and summer terms are required to pay FICA (both the student and the department pays the FICA tax).
  • International students are exempt from paying FICA.