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Section 16 – Taxes

Section 16.2 – Student Employee FICA Exception

Date: 11/2/06 - Approved: Finance Board, editorial change 12/12/07

This policy is intended for the purpose of informing AS employees and other AS -related individuals about relevant tax issues. This policy does not constitute legal or tax advice. Individuals should consult with their attorneys or tax professionals for advice on personal issues.

OVERVIEW

The Internal Revenue Service provides an exception for students from the Federal Insurance Contributions Act (FICA), which consists of Social Security and Medicare withholdings.

The Student FICA exception applies to students enrolled during school breaks of five weeks or less providing the student was eligible for the exception on the last day of classes or examinations prior to the break, and is eligible for enrollment for the first academic period following the break. The Student FICA exception includes the AS’s winter and spring breaks. Students who are not enrolled in classes during school breaks of more than five weeks do not qualify for the Student FICA exception.

Qualifications

A student qualifies for the Student FICA exception on AS earnings if the student meets all of the following criteria. The student must:

• Be registered for at least half-time, comprised of a minimum of:
  • Six credit hours for fall and spring terms at SDSU or
  • Three credit hours for the summer term at SDSU;
• Not be a full-time employee.
• Not be a professional employee. A professional employee is defined as an employee whose work: (i) consists of advanced or specialized knowledge, (ii) requires consistent discretion and judgment, and (iii) is intellectual or varied rather than routine, manual, or physical. Another indication of a professional employee is if a license (other than a normal driver's license) is required.
• Not be eligible for employment benefits (unless the benefits are mandated under state law).

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