Graduate and Undergraduate FICA Withholding Rules - Summer 2008

Graduate and undergraduate student will be exempt from FICA withholding on University wages during the summer periods identified below if they meet the enrollment tests described. The FICA exclusion registration table below is provided to clarify the relationship between registration dates and pay period end dates for the FICA exclusion.

FICA Exempt During Summer Term/Session

Graduate students who are enrolled for a total of 3 credits for Summer Session with be exempt from FICA on employment earnings during the entire summer academic period if they have pre-registered for Summer Session. (See exception for certain Ph.D. candidates and Advanced Masters students below.)

Undergraduate students who are enrolled for a total of 6 credits for summer will be exempt from FICA on employment earnings during the entire summer academic period if they have pre-registered for Summer Session.

Credit Enrollment Exception - Certain Ph.D. Candidates and Advanced Masters Students

The following graduate students need only one credit during Summer Session to be exempt from FICA:

• Ph.D. Candidates (i.e. students who have passed the preliminary oral examination for the Ph.D. degree.
• Advanced Masters students who hold job class titles of 9518, 9528, or 9532 and register for thesis credit 8333, 8444, 8666, 8777, or 8888.

FICA Exempt During Break Between Summer Session and Fall Semester

Graduate and undergraduate students who sufficiently register according to the above guidelines for Summer Session and are eligible to enroll for Fall Semester classes, will be exempt from FICA withholding during the break period between Summer Session and Fall Semester. Any exceptions are noted below.

Note the Following Information Items Concerning Summer Registration:

• Registration for non-credit courses will not qualify a student for the FICA exemption.
• The first test for FICA exclusion for summer pay will be the pay period starting May 12, 2008. (The first test for FICA exclusion for Crookston campus will be the pay period starting April 28, 2008.)
• FICA exemption is not available to graduate students in some employment classifications subject to certain bargaining unit rules.

FICA Exclusion Registration Table for Summer Session (Inclusive of all campuses)

* Note: For the period ending 08/31/08, students in the Twin Cities and Duluth will be covered if registered for Summer semester, and students at Crookston and Morris will be covered if registered for either Summer or Fall semester. For the period ending 09/14/08 students in the Twin Cities and Duluth will be covered if registered for either Summer or Fall semester, and students in Crookston and Morris will be covered for Fall only.

Students in the Twin Cities and Duluth not sufficiently registered for Fall Semester by September 17, 2008 will have FICA withheld from wages related to the first pay period of the Fall semester starting September 1, 2008 and payable on September 24, 2008.