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Student FICA Exemption

Beginning July 1, 2000, student workers employed by Members of The Texas A&M University System will be exempt from Social Security (OASI) and Medicare (OAHI) taxes if they meet these requirements:

  • Enrolled at least half-time (unless it is the student's last semester and the student is enrolled in the number of credit hours needed to complete the requirements for obtaining a degree. The student must provide the Payroll Office with written verification from the Registrar's Office of this status for the exemption to be available if enrolled less than half time the final semester).
  • Be a non-career employee (not eligible for retirement benefits).
Half Time Student Hour Requirements
Classification Spring/Fall Enrollment Summer Enrollment*
Undergraduate 6 6
Graduate 4.5 6

*To be exempt from OASI & OAHI tax for the entire summer, you must be a qualified student for the entire summer, generally 3 hours enrollment for Summer I and 3 hours enrollment for Summer II.

Non-resident Alien Students

To receive an exemption, the identifying number a student is enrolled under in the Registrar's Office must match the Social Security Number on file in the Employee Services & Payroll offices. Non-resident alien students sometimes enroll under a temporary number that does not match the Social Security number on their hiring paperwork. As soon as a Social Security Number has been received, students must provide a copy of the card to the Registrar's Office and ask that their enrollment records be updated to include the SSN. They may also need to notify the Payroll Office that their enrollment information has been changed so the tax exemption status can be included with the next payroll processed.