FICA Exemptions

During the academic year when classes are in session, all jobs are FICA exempt; therefore we must follow federal regulations that require all student employees to be currently enrolled for classes during the time that the job takes place. (i.e., working during the Fall and taking classes August through December). FICA exemptions are also possible during the academic year when classes are in break (e.g., Winter Holiday Break and Spring Break), provided that the student employee was eligible to work the last day of classes/exams preceding the break and will be eligible to take classes for the academic period following the break. Summer employment; however, is NOT FICA exempt -- summer earnings will have Social Security and Medicare deducted from the gross pay.