May 15, 2023

To: Principal Investigators/Project Directors and Project Administrative Staff
From: Teresa Loren, Director of Finance, SDSU Research Foundation
Subject: Student Exemption from Social Security Taxes Ends May 31, 2023

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 sessions. 

If you have student employees who will be attending SDSU summer sessions and working 20 or fewer hours per week, please ask them to submit proof of registration and fees paid for the summer session to SDSU Research Foundation Payroll email at sdsurfpayroll@sdsu.edu. In the subject line of the email please enter: Summer Registration. In the body of the email please include full name, Red ID number and phone number.

The benefit of the exemption from Social Security taxes is a total savings of 15.3%. The student saves 7.65% in payroll taxes. Grants and projects also save 7.65% in fringe benefit costs for the employer’s portion of FICA taxes.

Students will only be exempt from Social Security taxes for the payroll periods that fall within the summer school sessions they attend. The deadlines for informing us of summer eligibility for student FICA exemptions are as follows:

If you have any questions, please e-mail the payroll department at sdsurfpayroll@sdsu.edu.