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

FICA – Summer Graduate & Undergraduate Student Rules

Withholding Rules - Summer 2013

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
CampusSummer Dates
Twin CitiesMay 28 - August 9
DuluthMay 20 - August 3
MorrisMay 20 - July 26
CrookstonJune 3 - July 26

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
CampusDates of Break
Twin CitiesAugust 10 - September 2
DuluthAugust 3 - September 2
MorrisJuly 27 - August 20
CrookstonJuly 27 - August 26

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, Morris, and Duluth campuses summer pay will be the pay period starting May 20, 2013. The first test for FICA exclusion  for the Crookston campus is the pay period starting June 3, 2013.
  • 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 DateRegistered ByPay Date
06/02/13 (All except Crookston)
06/05/13
06/12/13
06/16/13 (All Campuses)
06/19/13
06/26/13
06/30/13 (All Campuses)
07/02/13
07/10/13
07/14/13 (All Campuses)
07/17/13
07/24/13
07/28/13 (All Campuses)
07/31/13
08/07/13
08/11/13 (All Campuses)
08/01/12
08/15/12
08/25/13 (All Campuses)
08/28/13
09/04/13
09/08/13 (All except Morris)*
09/11/13
09/18/13

* Note: For the period ending 09/08/13, students in Morris will be covered if registered for Fall semester only. For the period ending 09/08/13 students in the Twin Cities,  Duluth, and Crookston will be covered if registered for either Summer or Fall.  The first pay period of the Fall semester starting September 3, 2013 and payable on September 18, 2013.