Academic Division | UVA Finance

Payroll Calendar

Timecard

Use this form to submit time entries or corrections greater than 30 days old (retroactive time) or to submit hours for a dual position that cannot be clocked in Workday.

For Retroactive Time Corrections

If you need to add or correct hours for dates more than 30 days ago, complete the timecard form linked below and return it by fax at 434-243-0090 or by email to UVA Payroll: payroll@virginia.edu If you need to add or correct hours for dates within the last 30 days, use the Workday timecard to make your time entries and submit them for approval. Once approved, the hours will process for payment in the next pay period.

Questions? Contact AskHR@virginia.edu

Policies

HRM-007: Direct Deposit of Payroll Payments

HRM-008: Student FICA Tax Exemption

Student FICA

FICA IRS STUDENT GUIDELINES AND RULES

Students generally do not have to pay FICA taxes. The University follows IRS rules in determining a student's exemption from FICA withholding. FICA (Federal Insurance Contributions Act) refers to taxes for Social Security (OASDI) and Medicare. When eligible, OASDI is withheld at 6.2% and Medicare at 1.45%, for a total tax of 7.65%.

Student Status

To be considered a student, an employee must be enrolled and regularly attending classes in pursuit of a course of study. All active UVA positions must be categorized as "student" positions. In addition, the employee's services must be "incident to and for the purpose of pursuing a course of study," which means the relationship between the employer and the employee must be primarily educational.

Number of Credit Hours

Determination of student status is made prior to the processing of each bi-weekly payroll. Employees will be exempt from FICA taxes if they meet the minimum criteria for a half-time student:

A half-time undergraduate, graduate, or professional student is deemed to be enrolled if he/she is carrying a half-time academic load, as determined by the University Registrar. The per-semester course loads that qualify the student for the FICA tax exemption under safe harbor rules for the fall and spring semesters are as follows:

Undergraduates eligible for the FICA exemption: 6 or more credit hours. Graduates and professional students eligible for the FICA exemption: 6 or more credit hours.

Medical residents and interns

Students Working at Beginning or End of an Academic Term

If the academic term begins or ends at any point within a pay period, the entire pay period is eligible for the exemption from FICA.

Breaks of Under of Over 5 Weeks

If the student is registered for the following semester, the student will be eligible for the FICA exemption if the break is less than five weeks. If the student works during a school break of more than five weeks (over the summer, for example), the student will not be eligible for a FICA exemption if the student is not attending classes during the break.

Anti-Abuse Rule

The IRS can ignore the FICA exemption if the institution "inappropriately" applied the guidelines to mischaracterize the relationship between an employee and the institution to avoid paying FICA taxes.

Postdoctoral students and fellows

Some exceptions may be made after considering all the facts and circumstances.

Career employees: Defined as those eligible for:

Retirement plans Vacation, sick leave, and paid holidays Tuition benefits Life insurance, dependent care, and other considerations

Employees Not Eligible for Student FICA Exemption

Full-time employees: Those with a normal work schedule of 40 hours a week

Professional employees: Defined as employees whose work:

Requires advanced knowledge in a field of science or learning Requires the consistent exercise of discretion and judgment Is predominantly intellectual and varied in character

The course loads that qualify the student for the FICA tax exemption for any of the summer terms are as follows:

Undergraduates: 3 or more credit hours. Graduates and professional students: 3 or more credit hours.

Use or Lose PTO Hours