Why did my student paycheck have taxes withheld?
FICA (Social Security and Medicare)
1. You worked more than 30 hours in one or both weeks of the pay period.
- This is a combined total of all positions.
- The hours worked in each week do not effect a week working over 30 hours.
- Example: You worked 35 hours in week 1 and 20 hours in week 2. You will be charged FICA since you worked over 30 hours in one of the weeks.
2. You were not enrolled in the minimum number of credit hours for FICA exemption.
- Typically this is half-time enrollment.
- The maximum hours rule still applies over breaks.
You can find more information on the Student Exception to FICA Tax on the IRS website.
Every employee is subject to withholding tax based on the W-4 (federal) and K-4 (state) forms you submitted. These can be updated at any time.