Notice
May 9, 2008
To: SDSU Research Foundation Project Directors and Supervisors
From: Kaly McKenna, Payroll Supervisor
Subject: Student Exemption from Social Security Taxes Ends May 31, 2008
For the months of June, July, and August, SDSU Research Foundation is required to collect FICA (Social Security taxes) for employees in student payroll classifications unless they are enrolled at San Diego State University during the summer months.
If you have any student employees who will be attending SDSU summer sessions and working 20 or fewer hours per week, please ask them to bring proof of registration and fees paid to SDSU Research Foundation’s Payroll Office at 5250 Campanile Drive, 4th Floor. Informing us of student status will save the employee 7.65% in taxes and will save your fund 7.65% in fringe benefits charges.
Students will only be exempt from Social Security taxes for the payroll periods that fall within the summer school session they attend. The deadlines for informing us of summer eligibility for the student FICA exemption are as follows:
| Session Dates | Term | Deadline for Notifying SDSURF – Payroll Dept. |
|---|---|---|
| May 24– July 6 | S1 | May 30 |
| May 24– August 18 | T1 | May 30 |
| July 10 – August 18 | S2 | July 14 |
If you have any questions, please call the payroll department at (619) 594-6971.