Student FICA Tax Exemption

HRM-008

Provides guidelines, based on the Internal Revenue Code, and IRS regulations and directives, for determining whether a student’s service in the employ of the University qualifies for an exemption from FICA taxes imposed on wages. This policy is intended to inform University employees and others about relevant tax issues; it does not constitute legal or tax advice. The University Office of Payroll Services is prohibited from giving University employees legal or tax advice.

Applies To
Academic Division
The College at Wise
Approved On
Contact Office
Payroll Services
Keywords
FICA
tax
exemption
taxes
social security
Student
employees
student exemption
Last Revised
Major Category
Human Resource Management
Oversight Executive
Vice President for Finance