Skip to body

Student Employment

FICA Taxes

Student employees are exempt from paying FICA (Social Security) taxes on earnings from a student job if working at the institution where they are currently registered for classes on at least a half-time basis. If you fail to register at least half-time for the term indicated, your student employment will be canceled and you may owe back FICA taxes to the IRS for hours you have worked as a student employee.

In the summer if you are working and not taking classes you will have to pay FICA taxes

Section 7 addresses the five week break rule that requires FICA taxes being taken out during breaks. 

.05 The student FICA exception does not apply to services performed by an individual who is not enrolled in classes during school breaks of more than five weeks (including summer breaks of more than five weeks), other than services described in section 7.04. See Rev. Rul. 72-142, 1972-1 C.B. 317, and Rev. Rul. 74-109, 1974-1 C.B. 288. However, the student FICA exception applies to employment which continues during normal school breaks of 5 weeks or less during which the individual is not eligible for the student FICA exception pursuant to section 7.01 of this revenue procedure provided that the individual qualifies for the student FICA exception pursuant to section 7.01 of this revenue procedure on the last day of classes or examinations preceding the break and is eligible to enroll in classes for the first academic period following the break.