Government Relations

Student FICA

APA Fights Proposed Regulations to Retroactively Include Students Under FICA
Comments and testimony urge use of "facts and circumstances" over any single criterion

Individuals who are simultaneously students and employees of a school, college, or university are generally exempt from Social Security and Medicare taxes, collectively referred to as FICA (Federal Insurance Contributions Act). However, IRS' recently proposed rules would severely narrow the exemption, causing many more students to pay FICA tax and requiring their employers to match it, but, even worse, it would make the FICA tax on these employees retroactive to February 25, 2004.

Join APA to view additional content on this page and enjoy all the other benefits of membership.

If you are having difficulty logging in or feel you have reached this page in error, please e-mail the American Payroll Association at APA@americanpayroll.org or call 210-226-4600.