April, 2000<\/p>\n
8 Week Summer Session (6\/12 – 8\/5)
\nIf 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.<\/p>\n
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.<\/p>\n
4 Week Summer Session (6\/12 – 7\/ 8)
\nIf 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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
4 Week Summer Session (7\/10 – 8\/5)
\nIf 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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n
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.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 […]<\/p>\n","protected":false},"author":30,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-286","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages\/286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/users\/30"}],"replies":[{"embeddable":true,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/comments?post=286"}],"version-history":[{"count":0,"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/pages\/286\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.wisconsin.edu\/uw-policies\/wp-json\/wp\/v2\/media?parent=286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}