Student Exemption for Social Security and Medicare Taxes (FICA)
Directive Statement
Both graduate and undergraduate students are exempt from FICA taxes if they are enrolled in courses at least half-time and not working more than 32 hours per week. Students that work more than 32 hours per week will be considered career employees for the student FICA exemption and will be subject to FICA taxes.
Reason for Directive
The University of Florida must comply with IRS Revenue Procedure 2005-11, which defines the requirements for the student FICA exemption.
Who must comply?
All UF departments.
Additional FICA Exemption Eligibility Information
Nonresident aliens that are currently on F-1 and J-1 visas are exempt from FICA taxes under IRC section 3121(b) (19). NRA students that fall out of status on their visas will be assessed FICA taxes retroactive to the beginning of the year.
J-2 and F-2 visa holders are subject to FICA taxes.
H1B1 visa holders are subject to FICA taxes.
Medical residents are also subject to FICA taxes.
Last Reviewed
Last reviewed on 03/20/2024
Resources
IRS Revenue Procedures 2005-11
Toolkit
UF HR Toolkits – Foreign Nationals
Contacts
Payroll Services: (352) 392-1231