Student Employement
StuEmp01 StuEmp03 StuEmp04 StuEmp02
Appointment Information Just Hired?
EPAF FLSA FAQ's
International Students Job Posting Instructions Tax Guidelines Student Handbook Student Orientation Video Supervisor's Handbook
Several components determine an individual’s particular taxation such as the way the W-4 Card is completed, citizenship status, age, student enrollment status and multiple employment that results in a dual compensation situation.
In the State of Florida, there are 3 taxes that must be addressed during employment:
1. Social Security (6.20% of gross taxable wagesup to $106,800 in 2011)
2. Medicare (1.45% of gross taxable wages)
3. Federal Withholding Tax (see IRS Publication 15,
Employer’s Tax Guide)
Social Security and Medicare Tax
Undergraduate Student Employees
Criteria for Exemption Eligibility:
1. In order to be exempt from FICA tax, studentsmust be (1) enrolled in at least ½ time status at FAU, (2) regularly attending classes in the semester at FAU.
2. Students must be “scheduled” to work 32 hours
or less in order to have FICA exception. A schedule is determined by the employing department and submitted to Student employment via a Student appointment form (SAP).
Failure to meet the above criteria will result in the student paying Social Security (6.20%) and Medicare (1.45%) tax on the taxable gross paid for the pay period. Each department is responsible for the employer-matching portion of the tax and it will come out of the same funding department being charged for the student’s salary.
Graduate Student Employees
Criteria for Exemption Eligibility:
1. In order to be exempt from FICA tax, studentsmust be (1) enrolled in at least ½ time status at FAU, (2) regularly attending classes in the semester at FAU.
2. Students must be “scheduled” to work 32 hours
or less in order to have FICA exception. A schedule is determined by the employing department and submitted to Student employment via a Student appointment form (SAP).
Failure to meet the above criteria will result in the student paying Social Security (6.20%) and Medicare (1.45%) tax on the taxable gross paid for the pay period. Each department is responsible for the employer-matching portion of the tax and it will come out of the same funding department being charged for the student’s salary.
Doctoral Students
Criteria for Exemption Eligibility:
1. In order to be exempt from FICA tax, studentsmust be (1) enrolled in at least ½ time status at FAU, (2) regularly attending classes in the semester at FAU.
2. Students must be “scheduled” to work 32 hours
or less in order to have FICA exception. A schedule is determined by the employing department and submitted to Student employment via a Student appointment form (SAP).
3. The work performed must be incidental to
pursuing a degree.
Failure to meet the above criteria will result in the student paying Social Security (6.20%) and Medicare (1.45%) tax on the taxable gross paid for the pay period. Each department is responsible for the employer-matching portion of the tax and it will come out of the same funding department being charged for the student’s salary.
