Summer FICA Policy

During the summer, FICA will be withheld from the wages of all students working at the University. The only exception will be international students who have been in the United States for less than five years.

In order to be eligible to receive a rebate of FICA withholdings, a student must be:

• An enrolled graduate student certified full or part-time on the Registrar's file for SUM2 based on program requirements.

• A graduate student enrolled in an 11 week research course with a full or part-time certification code in SUM1.

• A graduate or undergraduate student enrolled in an 11 week (non-research) summer course for a minimum of 6 credit hours.

• A graduate or undergraduate student enrolled for a minimum of 6 credit hours over both the SUM1 and SUM2 semesters. NOTE: Credits must be accumulated in both semesters.
EXAMPLE:

Rebate Eligibility	Summer 1 Enrollment	Summer 2 Enrollment
Eligible	4 Credits	4 Credits
Eligible	2 Credits	4 Credits
Not Eligible	0 Credits	8 Credits
Not Eligible	6 Credits	0 Credits

IMPORTANT: Students who are eligible to receive a FICA rebate must not work in excess of 39 hours per week. Working in excess of 39 hours per week on a regular basis (more than 3 weeks) will invalidate a student's eligibility to receive a FICA rebate.

Rebate checks will be issued by the University Payroll Office during the month of October. Please inform those students working in your department of this procedure. This policy may also be found on our website at http://www.bu.edu/seo/payroll/summerficapolicy.html.

If you have any questions, please feel free to contact Student Payroll at extension 3-3588.