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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 Requirements
Spring/Fall Summer Semester**
Half Time Requirements Spring/Fall Summer Semester**
Undergraduate 6 6
Graduate 4.5 6

**Note: 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: in order to receive the exemption, you must be enrolled under your social security number, not under a temporary number.