Student FICA Policy

The following student FICA policy (i.e., social security and Medicare taxes withheld from an individual's pay and matched by the University) complies with the requirements set forth by the Internal Revenue service and applies to all University student employees, including those on the regional campuses.

An individual who is at least a half-time undergraduate, graduate, or professional student, and who is not a career* employee (see definition below), may qualify for the student FICA exemption. This exemption does not apply to services performed by an individual who is not enrolled in classes during school breaks of more than five weeks (e.g., summer breaks). This exemption does apply to employment which continues during normal school breaks of 5 weeks or less (e.g., Spring break, Christmas, Thanksgiving, breaks between sessions) as long as the student was enrolled half-time on the last day of classes (or examinations) preceding the break and is eligible to enroll in classes for the first academic period following the break.

The amount of remuneration, the type of services performed, the place where the services are performed, and the number of hours worked are immaterial.

West Virginia University, at each pay cycle, will confirm whether or not a student employee is exempt from FICA withholding. This determination is based on whether the student meets both tests of enrollment and non-career employment as defined below:

• Enrollment Criteria - During the Fall and Spring Terms a Graduate (Master, Professional, and Doctoral) students must be enrolled for at least 5 credits hours per semester and summer for at least 2 credit hours per session.
  
• A "non-career employee" is defined as an individual working in a position with the following characteristics: (1) individual hired into a position defined by Human Resources as a student position or by Academic Affairs as an undergraduate or graduate student teaching, research, or administrative assistant; (2) individual not eligible to participate in the University's retirement plans; (3) individual not eligible for the University's fringe benefit plan; and (4) individual not eligible for federal or state unemployment benefits.

An individual employed in multiple positions is deemed a "non-career employee" only if all positions qualify under the above definition. The responsibility for both the implementation and interpretation of the student FICA policy is the Controller's Office - Tax and Payroll Accounting.