Additional Information for Student Employees
My First Paycheck
For information regarding paper paychecks - please visit the Paycheck Distribution page using the following link:
FICA Taxes for Student Employees
FICA taxes are federal Medicare and Social Security taxes. The IRS permits certain students to be exempt from paying FICA when they work at the college they are attending (Internal Revenue Code 3121(b)(10)).
FICA Exemption: To be exempt from paying FICA, a student must be in a student worker title and be enrolled as follows:
Undergraduate Students: Must be enrolled in at least 6 hours in the fall and spring. Must be enrolled in at least 3 hours during the summer.
Graduate Students: Must be enrolled in at least 5 hours in the fall and the spring. Must be enrolled in at least 2 hours in the summer.
International Students: Subject to the same Immigration and Naturalization regulations which requires them to maintain a full time course load and work no more than 20 hours per week when school is in session. International students attending the university can work up to full time when school is not in session; i.e. summer and holidays [Title 8 Code of Federal Regulation 214.2(f)(9)(i)], if they intend to register for the subsequent academic term. However, when an international student meets substantial presence, they become a resident alien for tax purposes and could be subject to FICA taxes.
FICA Refunds: Payroll & Employee Services will not process FICA refunds for the following situations:
Students who were given an incorrect job title and were charged FICA taxes because of this error
Students who were not enrolled at least half time by August 5th for Fall Semester, January 5th for Spring Semester or June 5th for Summer Semester.
Note: Independent Study, courses taught off campus (military base) and courses through Advanced Programs and/or the Center for Independent and Distance Learning (whether online or in-person) may not be eligible hours for total credit hours to be exempted from FICA.
Taxes for Nonresident International Students
International students that are not residents of the U.S. have unique income tax requirements. The International Employees & FICA page for the Norman Payroll & Employee Services or can provide basic information about forms and documents. These students should NOT use Turbo Tax or other self-filing services meant for U.S. residents and U.S. citizens. They should contact a professional tax filing specialist to complete their tax forms.
