Summer FICA Policy
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.
Summer 2024: The first summer payment for weekly-salaried students is May 3rd and the first summer payment for hourly paid students is May 31st. FICA will be withheld according to above criteria.
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
- Any international students who have been present in the United States for less than 5 years.
- During summer 2024, FICA will be withheld from all student employees, except for those international students who have been present in the United States for less than 5 years. International students who entered the United States in 2019 or earlier will be subject to FICA.
FICA Rebate Criteria
Students who meet one of the following criteria will receive a FICA rebate.
- 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 in SUM1.
- A graduate student certified full or part-time, based on program requirements, on the Registrar’s file for SUM2.
- A graduate or undergraduate student who was enrolled for a minimum of 6 credit hours over both the SUM1 and SUM2 semesters (credits must be accumulated in both semesters) will be eligible to receive a FICA rebate. See Example below:
|
Eligible
|
4 Credits
|
4 Credits
|
|
Eligible
|
2 Credits
|
4 Credits
|
|
Not Eligible
|
0 Credits
|
8 Credits
|
|
Not Eligible
|
6 Credits
|
0 Credits
|
Please inform those students working in your department of this policy.
The FICA rebate schedule for this summer has not yet been finalized.
