April, 2000
ASSUMPTIONS USED IN THE FOLLOWING EXAMPLES:
- The student-employee qualified for the Student FICA exemption on the last day of the spring term. Assume that the academic spring term ends 5/13, and the fall academic term begins 8/21.
- Various Summer Sessions are offered:
8 Week Summer Session (6/12 – 8/5)
4 Week Summer Session (6/12- 7/8)
4 Week Summer Session (7/10 – 8/5)
3 Week Summer Session (5/22 – 6/10) - Student Bi-Weekly Summer Payroll Schedule:
May B: (5/14 – 5/27)
June A: (5/28 – 6/10)
June B: (6/11 – 6/24)
July A: (6/25 – 7/8)
July B: (7/9 – 7/22)
Aug A: (7/23 – 8/5)
Aug B: (8/6 – 8/19) - The student works for the University during a summer session.
EXAMPLE 1:
8 Week Summer Session (6/12 – 8/5)
If the student-employee is enrolled in the 8 Week Summer Session (6/12-8/5), and plans to enroll on a half-time or greater basis in the fall academic term beginning 8/21, the Student FICA exemption would remain in effect the entire summer. The break between the conclusion of the spring term, 5/13, through 6/11, does not exceed a 5 week break as explained in Section II E., Summer Breaks. The break between the conclusion of the 8 Week Summer Session, 8/5, and the beginning of the fall term, 8/21, also does not exceed 5 weeks.
Conclusion: The Student FICA exemption would be in effect from the pay period beginning 5/14 and remain in effect through pay period ending 8/19.
EXAMPLE 2:
4 Week Summer Session (6/12 – 7/ 8)
If the student-employee is enrolled in the 4 Week Summer Session, beginning 6/12, and plans to enroll in the fall academic term, the Student FICA exemption would remain in effect from the conclusion of the spring term, 5/13, through the conclusion of the 4 Week Summer Session, 7/8.
The break between the conclusion of this 4 Week Summer Session, 7/8, and the beginning of fall academic year, 8/21, is greater than 5 weeks. FICA withholding would begin after 7/8. See Section II E., Summer Breaks for an explanation of the 5 week break rule.
Conclusion: The Student FICA exemption would be in effect from the pay period beginning 5/14 through pay period ending 7/8. FICA taxes would be withheld beginning 7/9 through 8/19.
EXAMPLE 3:
4 Week Summer Session (7/10 – 8/5)
If the student-employee is enrolled in the 4 Week Summer Session, beginning 7/10, and plans to enroll in the fall academic term, 8/21, the Student FICA exemption would end upon the conclusion of the spring academic term, 5/13. The exemption would begin again 7/9, and would remain in effect until the beginning of the fall academic term because the break in classes does not exceed 5 weeks or more.
Conclusion: FICA taxes would be withheld for the pay period beginning 5/14 through pay period ending 7/8. The Student FICA exemption would begin for the pay period beginning 7/9 and remain in effect through pay period 8/19.
EXAMPLE 4:
3 Week Summer Session ( 5/22 – 6/10) If the student-employee is enrolled in the 3 Week Summer Session, beginning 5/22, and plans to enroll in the fall academic term, 8/21, the Student FICA exemption would end upon the conclusion of the 3 Week Summer Session, 6/10. The Student FICA exemption would remain in effect from the conclusion of the spring academic term, 5/13, until 6/10.
The period of time between the conclusion of the 3 Week Summer Session, 6/10, and the beginning of the fall academic term, 8/21, FICA would be withheld. The Student FICA exemption could resume 8/21, providing the student returns on a half-time or greater basis.
Conclusion: The Student FICA exemption would be effect from pay period beginning 5/14, through pay period ending 6/10. From pay period 6/11 through pay period 8/19, FICA taxes would be withheld.
EXAMPLE 5:
Enrollment in multiple summer sessions student-employees who enroll in multiple summer sessions must be evaluated on a case by case basis. For example, a student-employe may choose to take classes in the 3 Week Summer Session (5/22 – 6/10) and also enroll in the 4 Week Summer Session commencing on 7/10. This variation could result in the Student FICA exemption for the entire summer.