Student Employee FICA Exemption


I'm a student employee and there's no FICA or Medicare withheld from my paycheck. Why?


The student FICA and Medicare exemption is found in Title 26 Internal Revenue, Part 31, Section 3121(b)(10)-2.

In summary, payroll to students working part-time for a college or university who are also currently enrolled and regularly attending classes are exempt from federal FICA/Medicare taxes.

Links to Minnesota State Guidelines and additional information can be found on the Minnesota State Finance website.



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Article ID: 128935
Fri 2/26/21 3:32 PM
Mon 7/12/21 8:34 AM

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