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

FICA – Undergraduate Student Rules

Undergraduate students at the University of Minnesota will be exempt from FICA withholding on University wages if they meet the enrollment tests described in IRS revenue procedures 2005-11.

Number of Credit Hours

6 credit hours is considered to be half-time equivalent for undergraduate students.

Job Class

Must be working in a student position "considered to be incident to and for the purpose of pursuing a course of study".

Semester start date and end dates falling within a pay period

If the academic term begins or ends at any point within a pay period, the entire pay period is eligible for the exemption from FICA.

Breaks of under/over 5 weeks

If the student is registered fro the current semester and eligible to register for the following semester, the student will be eligible for the FICA exemption if the break is less than 5 weeks in duration. If the break is more than five weeks, then it will stand alone for determining the Student FICA exemption (e.g., summer session)

For more information about the Student FICA exemption and Revenue Procedure 2005-11 see FICA – IRS Student Guidelines.