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FICA AND MEDICARE TAX WITHHOLDING FOR STUDENT EMPLOYEES
The IRS provides an exemption from FICA and Medicare taxes for students (enrolled at least half-time at the undergraduate or graduate level) employed at the college which they are enrolled and regularly attending classes. This exemption does not apply to an otherwise eligible student not enrolled in classes during summer or breaks of more than five weeks. Therefore, students not enrolled in classes at the College during the summer but employed on campus will have FICA (6.2%) and Medicare (1.45%) taxes withheld from their summer paychecks.
