Student-Employee FICA Exclusion

Student-Employee FICA Exclusion

Requirements For Exclusion

  • Undergraduate students must be:Enrolled and registered for 6 or more credit hours in the current semester at the University of Utah AND Employed at the University of Utah as a part-time employee assigned to work less than 30 hours per week in a positionnot eligible for benefits. (Total FTE can’t be over .74)
  • Graduate students must be:Enrolled and registered for 3 or more credit hours in the current semester at the University of Utah ANDEmployed at the University of Utah as a part-time employee assigned to work less than 30 hours per week in a positionnot eligible for benefits. (Total FTE can’t be over .74)
  • If a student works at the University of Utah during the summer semester, s/he must be enrolled and registered at the University of Utah as a student for the above stated credit hours during the summer semester in order to qualify for Student-Employee FICA exclusion.
  • If you are a foreign visitor, you might be qualified for FICA exemption under your visa status. Please consult with the Tax Service Office.