Employee FICA tax exemption is checked each pay period for every employee. The following criteria are used to determine if the employee qualifies for the exemption.
One of the following must be met:
A Visa or a student FICA exemption from tax will apply if the employee meets one of the following criteria:
This exemption review will occur every pay period and will be based on the last day of the pay period except for those pay periods that may cross over or fall in between two semesters.
For pay periods that either include 2 semesters/sessions or pay periods that fall entirely in between two semesters/sessions, both the previous semester/session and the new semester/session will be reviewed for enrollment levels. The semester/session that has the most favorable impact to the student will be used in determining his/her exemption.
Please Note: Payroll makes every attempt to apply this tax exemption automatically. It is the employee's responsibility to notify Payroll if they are eligible for a Visa tax exemption. The employee must make this notification to Payroll in person bringing with them their Visa or any other pertinent paperwork.
Refunds for FICA taxes already withheld will be the responsibility of the employee. Information can be found on page 49 of IRS publication 519 (available at www.irs.gov).