Undergraduate Students

To be exempt from FICA, undergraduate students must be enrolled in at least six (6) credit hours. If there is no more than a five week break between enrollment periods (official beginning and ending dates according to the published class schedule), then work between those semesters will not be subject to FICA. There is no work hour limitation.

Work for pay periods beginning after the end of the spring semester will be subject to FICA unless the student is enrolled in a class during first or second term.

Graduate Students

To be exempt from FICA, graduate students must be enrolled in more than three (3) credit hours. If there is no more than a five week break between enrollment periods (official beginning and ending dates according to the published class schedule), then work between those semesters will not be subject to FICA. There is no work hour limitation.

Work for pay periods beginning after the end of the spring semester will be subject to FICA unless the student is enrolled in a class during the first or second term.

A student in their last semester of school may want to consult their student employment or student personnel office regarding special FICA exemption requirements that may apply to them.

PLEASE NOTE: Campuses may have requirements that limit the number of hours that graduate students may work on campus. This guideline is not intended to override such campus limitations.

Please be aware that any employee or any student employee that has additional jobs as an academic or administrative faculty member, classified employee, letter of appointment or casual labor employee is not considered a student for purposes of exemption from FICA.