University of Minnesota
Office of Human Resources
http://www.umn.edu/ohr
612-625-2016

FICA – Summer Graduate & Undergraduate Student Rules

Withholding Rules - Summer 2012

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 Dates for Summer Term/Session
Campus Summer Dates
Twin Cities May 21 - August 3
Duluth May 14 - July 27
Morris May 14 - July 27
Crookston June 4 - July 28

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.

FICA Exempt Dates for Break between Summer Session and Fall Semester
Campus Dates of Break
Twin Cities August 4 - September 3
Duluth July 28 - September 3 (No Break - More than 5 weeks)
Morris July 28 - August 26
Crookston July 29 - August 27

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 Twin Cities campuses summer pay will be the pay period starting May 23, 2011. The first test for FICA exclusion for Morris and Duluth campuses will be the pay period starting May 9, 2011, and for Crookstonit's the pay period starting June 6, 2011.
  • 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)
Pay Period End Date Registered By Pay Date
05/20/12 (Morris and Duluth)
05/23/12
05/30/12
06/03/12 (All except Crookston)
06/06/12
06/13/12
06/17/12 (All Campuses)
06/20/12
06/27/12
07/07/12 (All Campuses)
07/04/12
07/11/12
07/15/12 (All Campuses)
07/18/12
07/25/12
07/29/12 (All Campuses)
08/01/12
08/15/12
08/12/12 (All except Duluth)
08/15/12
08/22/12
08/26/12 (All except Duluth)*
08/29/12
09/05/12
09/09/12(Twin Cities only)*
09/12/12
09/19/12

* Note: For the period ending 08/26/12, students in Morris and Crookston will be covered if registered for either Summer or Fall semester. For the period ending 09/09/12 students in the Twin Cities will be covered if registered for either Summer or Fall, and students in Duluth, Crookston, and Morris will be covered for Fall only.

Students in the Twin Cities and Duluth not sufficiently registered for Fall Semester by September 12, 2012 will have FICA withheld from wages related to the first pay period of the Fall semester starting September 4, 2012 and payable on September 19, 2012.