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Information for On-Campus Student Employees
Student Federal Insurance Contributions Act (FICA) Exemption
Section 3121(b)(10) of the Internal Revenue Code exempts Texas A&M University students who work for the University or other agencies within the TAMU System from Social Security and Medicare withholdings. Federal income tax is still withheld as appropriate.
In order to be eligible, students must be enrolled at least half-time at Texas A&M. The law allows each institution to define half-time. TAMU uses the definitions set forth by the Registrar. Work performed during school holidays and breaks between academic periods is eligible for the exemption if the break is less than 5 weeks long, and the student is enrolled or eligible to enroll in the first academic period following the break.
However, if the break is longer than 5 weeks or the student is not enrolled or eligible to enroll in the next academic period, the student will not be eligible for the FICA exemption. Therefore, it is possible (or even probable) that a student employee will have some wages that were subject to FICA taxes and some wages that were exempt from FICA taxes during the same year. For more information, contact Payroll Services at 979-845-2711, or click here for more FICA Exemption Information
Annual Notices to Employees
The Student Employment Office and Texas A&M Human Resources are committed to providing employee access to required notices in regard to federal and state laws and system policy. This information is available at Employee Notices
on the Employee Services web site.
Grievance Mediation Services
Texas A&M University and the Student Employment Office in Scholarships & Financial Aid recognize the importance of providing a prompt and efficient process for resolving student employee/employer conflicts. Resolution should be sought at the level closest to the parties involved. However, a neutral third party may be able to provide assistance in helping the parties in conflict reach a fair and equitable resolution. Student employees may seek advice and/or assistance from the Student Employment Office regarding the grievance process.