Exemption from FICA tax withholding is allowed during the academic year for students employed on an hourly basis who
To qualify as full-time, the student must have sufficient credit hours recorded in the Student Information System (SIS) to reach full-time status for the relevant academic term at the close of business on the last day of the payroll period. The relevant academic term is defined as the academic term (Fall or Spring) that is in session on the last day of the payroll period, according to the official start and end dates established by the University Registrar for each academic term. In any payroll period where there is no academic term in session on the last day of the payroll period, student employees will not be exempt from FICA tax.
- are enrolled at full-time status according to the definition established by the University Registrar for the student's academic program for undergraduate and graduate students alike, and
- work twenty (20) hours or less in each week of the pay period.
Student employees will not be exempt from FICA tax during the summer.
Student recipients of monthly fellowship payments in the summer or academic year are considered to be exempt from FICA tax given the conditions of the appointment and the intrinsic and continuing academic nature of their responsibilities.
Individuals who may be exempt from FICA tax under this policy are active status employees in the following "student employee" classification codes, which are used only for student employees enrolled at Georgetown University.
Student Employee Class Codes: 1411, 1412, 1413, 1420, 1421, 1422, 1423, 1424, 1425, 1426, 1427, 1428, 1429, 1430, 1431, 1432, 1433, 1434, 1435, 1436, 1437, 1438, 1440, 1441, 1442, 1443, 1444.
Georgetown University students who are not employed in the designated "student employee" classification codes, and students attending other educational institutions but working for Georgetown University, are not eligible for exemption from FICA tax withholding.
Employer Matching Share
For any payroll period when a student employee is not eligible for FICA tax exemption, the student will have FICA tax withheld from their pay for that period. The corresponding employer share will be charged to the employing department(s) cost center(s). Departments which employ students who work in more than one department should work closely together as both departments will be charged with the employer's share of the FICA tax if the student works more than 20 hours and/or is not a full-time student.
For students employed with a subsidy from the Federal Work- Study program, the employing department will pay the full amount of the employer share of FICA tax in any applicable payroll period, as Federal regulations prohibit use of these funds for payment of any fringe benefit. FICA exemption status does not, however, alter the percentage of wages paid by the Federal Work-Study program.