Tax Information for Students
Student employment wages are subject to applicable federal and state income taxes. Student wages are exempt from Social Security, Medicare, and State Disability Insurance tax (FICA) during academic terms. During academic breaks lasting longer than five weeks (summer break), student employees must pay the employee portion of the FICA taxes. Any student employee registered less than full time at the University may be subject to Social Security and Medicare tax withholdings.
Graduate students who receive approval to work more than 20 hours per week must pay the employee portion of the FICA taxes.
Certain tax exemptions may apply to international students.