Issued: February 1, 1995
Revised: April 9, 1998
Effective: January 5, 1998

A. Purpose

Explains policy and procedures concerning the FICA exemption for students participating in the Graduate Teaching Fellowship and Graduate Assistantship Programs.

B. Scope

Applies to all graduate students receiving compensation from Graduate Teaching Fellowship and Graduate Assistantship programs.

C. Policy

Compensation paid to students participating in the Graduate Teaching Fellowship and Graduate Assistantship Programs may be exempt from FICA (social security and medicare) withholding taxes. To qualify for the exemption, a student must be enrolled as a half-time student.

D. Procedures

1. A half-time graduate student for Fall and Spring semesters is defined as a student enrolled in at least five credit hours a semester except for a Graduate Teaching Fellow (GTF) who is required to be enrolled for at least three credit hours a semester.
   
   For summer school (beginning Summer 1998), a graduate student will be considered half-time for:
   • the current semester if enrolled in at least three credit hours Maymester, Summer School I and Summer School II or at least five credit hours Summer School III (except for a GTF who must be registered for at least three credit hours Summer School III).
   • Summer School I if enrolled in at least three credit hours in a combination of Maymester, Summer School I and/or Summer School III. The student must be enrolled Summer School I.
   • Summer School II if enrolled in at least three credit hours in a combination of Summer School II and Summer School III. The student must be enrolled Summer School II.
   • Summer School III if enrolled in at least five credit hours in a combination of all summer school sessions (except for a GTF who must be registered for at least three credit hours). The student must be enrolled Summer School III.
   • Summer School I and Summer School II if enrolled in at least five credit hours in a combination of all summer school sessions (except for a GTF who must be registered for at least three credit hours).
2. Since the Graduate Teaching Fellowship and Graduate Assistantship Programs require each student to be enrolled as a full-time student, this program will satisfy the half-time enrollment requirement. The Graduate Office will monitor each student's credit hours as of census date to ensure compliance. If the student's enrolled hours do not comply with the program, he/she will no longer be allowed to participate in the Graduate Teaching Fellowship or Graduate Assistantship Programs. The Graduate Office will notify the Payroll Office if the student drops below half-time status as soon after census date as possible. The Payroll Office will begin withholding FICA on any pay due the student after notification.
3. Graduate Assistants who are receiving a nursing traineeship are considered full-time for the current semester if they are enrolled in at least six semester hours. All other graduate students are considered full-time for the current semester if enrolled in at least nine semester hours.
4. For students with an F-1 visa see FICA Exemption for Students with an F-1Visa policy.