Student Tax Exemptions

FICA Exemption

Student employees* who are enrolled at least half-time during a semester are qualified for the FICA exemption. Student employees who qualify for this exemption will not have Social Security or Medicare taxes deducted from their pay checks.  Federal Income Tax withholdings will still be deducted from a student employee's pay check. A student employee's FICA exemption eligibility must be re-evaluated each semester, so a copy of the student employee's class schedule must be attached to the PAF. The FICA exemption will be maintained through the end of any academic breaks no longer than five weeks long.

 

The definition of half-time enrollment is below:

Definition of half-time enrollment by semester
  Fall Semester Spring Semester Summer Semester**
Undergraduates At least six credit hours At least six credit hours At least four credit hours
Graduates At least four credit hours At least four credit hours At least three credit hours

 

* Budgeted employees who are enrolled in classes at UNF are not eligible for the FICA exemption.

** The summer semester is split into three separate sessions: summer A, summer B and summer C. To be exempt from FICA taxes for the entire summer semester, a student employee must be enrolled in at least four credit hours in summer C, or at least four credit hours in summer A and four credit hours in summer B.