University of Wisconsin–Milwaukee

UWM Students Working During the Academic Year
Social Security and Medicare Tax Deductions

Policy:
Students may be exempt from Social Security and Medicare (FICA) withholding during the academic year provided the student is registered at least half time or greater at a UW System institution and meets other exemption criteria. See the complete policy statement at this web address: http://www.uwsa.edu/fadmin/gapp/gapp18a.htm

The exempt period for Graduate Students Assistants paid on the Unclassified payroll begins with the September Regular payroll. The FICA indicator will be automatically switched to N after the August EOM payroll calculation. This applies to Student Assistants with active unclassified payroll records.

Note: The student must meet eligibility requirements to be exempt from FICA and Medicare.

What payroll coordinators should do:

Every Non-UW-Milwaukee student employed by UW-Milwaukee during the academic year must complete a Student Enrollment Verification/FICA Exemption Form each semester that they work. The Supervisor signs the form and returns the form to Human Resources prior to the first day worked. **A copy of the class schedule should be attached.

**HRS updates bi-weekly to validate student enrollments and exemption eligibility.

It is important that payroll records are coded correctly as Social Security and Medicare Tax taken in error will not be refunded.

Questions regarding the Social Security and Medicare tax can be directed to Human Resources: hr-aes@uwm.edu