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Clarification on student employee FICA tax exemption in summer work

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<br>There was an issue with the summer credit hour logic for student employee summer pay where about 500 student employees, enrolled in at least three credit hours, had the FICA (Social Security and Medicare) payroll taxes withheld in error on the June 17 check.
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<br>This logic was corrected, and the applicable employees had the FICA payroll taxes refunded in the July 1 paycheck.
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<br>However, if a student employee is not enrolled in at least three credit hours in the summer session, the FICA payroll taxes are rightly withheld from the employee&#39;s pay, per the IRS tax regulations
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<br>Two general exceptions to the FICA (Social Security and Medicare) payroll taxes withholding are here:
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<br>If an employee working in a student position
<br>&nbsp;&nbsp;&nbsp;&nbsp; (US citizen, PR or resident alien) has at least 6 undergraduate OR 4 graduate
<br>&nbsp;&nbsp;&nbsp;&nbsp; credit hours in the Spring or Fall semesters or 3 hours in the summer session, the pay is FICA
<br> tax &nbsp;&nbsp;&nbsp; exempt.  OR
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<br>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If an employee (student
<br>&nbsp;&nbsp;&nbsp;&nbsp; or non-student) is a nonresident alien according to the person’s completed
<br>&nbsp;&nbsp;&nbsp;&nbsp; Glacier account, the pay is FICA payroll tax exempt.
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<br>Please forward any pay questions about this to tax@purdue.edu.
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Contact Information:   Jane Coleman, , Human Resources,