PLEASE INFORM YOUR STUDENTS AND SUPERVISORS OF THIS FICA POLICY
Students who are employed at Boston University during the summer and are not enrolled/taking classes are subject to FICA withholdings.
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.
FICA Exemption Policy
- International students present fewer than 5 calendar years (entered in 2021 or later) will be exempt from FICA.
- Domestic students and international students present in the United States for more than 5 calendar years (entered in 2020 or earlier) will be subject to FICA unless they meet one of the standards below:
- Graduate students certified part-time for the summer will be exempt from FICA.
- Graduate students enrolled in a full summer research course will be exempt from FICA.
- Graduate or undergraduate student enrolled in a full summer course for 6 or more credits will be exempt from FICA.
- Graduate or undergraduate student enrolled for 6 or more credits during the first summer session and no credits during the second summer session will be FICA exempt during the first summer session. They, will be subject to FICA during the second summer session.
- Graduate or undergraduate student enrolled for 6 or more credits during the second summer session and no credits during the first summer session will be FICA exempt during the second summer session. They will be subject to FICA during the first summer session.
- Graduate or undergraduate students who are enrolled for a combine total of 6 or more credits across both the first and second summer sessions will have FICA withheld during the first summer session. During the second session they will be FICA exempt and will have FICA during the first summer session refunded to them after the drop/add period for the second summer session has passed.
Please inform those students working in your department of this policy.
