Student Employment and FICA Exemption

Published: April 6th, 1998

Category: Memos

Karen L. Fooks, Director

As a result of a recent Internal Revenue Service procedures change (98-16), the restriction limiting student employees to 20 hours of work per week to qualify for FICA tax exemption has been lifted. The new policy at the University of Florida, listed below, will be effective as of May 3, 1998.

1. Eligible hours to work will be based on enrolled credit hours as follows:

Credit Hours
Eligible Work Hours
Undergraduate by Term
Fall, Spring and Summer
12+
20
9-11
30
6-8
40
Graduate by Term
Fall and Spring
9+
20
Summer
7-8
20
Fall and Spring
7-8
30
Summer
6-7
30
Fall and Spring
5-6
40
Summer
4-5
40

2.Approval to exceed the hours listed above must be requested and approved in writing in advance by the Student Employment Section of Student Financial Affairs. (Duration of work, grade point average, etc. will be considered in evaluating requests.)

3.Students must have a cumulative GPA of 2.00+, or; petition and be approved for an exception.

4.Students must be pre-registered at least half-time, in order to secure work permit. (Undergraduate half time is 6 credit hours. Graduate half time is 5 credits during the Fall or Spring and 4 credits for Summer.)

5.If the student is registered for less than half-time, the employing department must appoint the student on temporary OPS through University Personnel Services.

6.Students may not work during scheduled classes or exams without written approval, using a class dismissal form.
Special Information on Summer 98 Student Employment

The Student Employment Section will begin issuing summer work permits to students employed through the Other Personnel Services (OPS) and Federal Work-Study (FWS) programs on Monday, April 20, 1998. If you will be employing OPS and FWS students for the summer semester, please have them come to the student employment counter in S-107 Criser Hall to pick up their work permits as soon as possible, beginning on or after April 20, 1998. They may also use the Phone-in Work Permit Service (392-0296). Students must provide employing department’s Campus mailing address in order for the work permit to be mailed. No work permits will be faxed.

If you have any questions, please contact the Student Employment Section at 392-0296.

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