Student Employee Questions
Do students have to pay taxes?
Why do I have FICA taxes withheld?
Why am I not having FICA taxes withheld?
If I'm from out of state do I have to pay California withholding tax?
Do student employees have to pay taxes?
OASDI and Medicare (FICA) tax:
- Student employees are exempt from FICA under the following conditions:
- Student is enrolled and attending class at SDSU (including summer term);
- Must carry a minimum of 12 units for undergraduates, eight units for graduate students, or six units for graduate students enrolled in thesis, during the academic year;
- Work an average of 20 hours or less per week total, in all campus work positions;
- Are paid at a student classification wage rate.
Federal and State Withholding:
- Federal and state withholding are based on gross income, marital status, and number of allowances claimed. Students are not automatically exempt from state and federal withholding. However, you may not earn enough based on your semi-monthly gross to warrant tax withholding based on the income tables. Refer to Tax Questions for additional information.
Why do I have FICA taxes withheld?
Work performed for SDSURF by an SDSU student who does not meet all the requirements for exemption are required to pay FICA tax. Refer to question Do student employees have to pay taxes? above.
Why am I not having FICA withheld?
Work performed for SDSURF by an SDSU student who meets all the requirements for exemption are not required to pay FICA taxes. Refer to question Do student employees have to pay taxes? above.
If I'm from out of state do I have to pay California withholding tax?
Yes, if you are employed by SDSURF and you live and work in California, you are NOT automatically exempt from California withholding tax. Refer to Tax Questions for additional information.