Students who meet half-time enrollment requirements (fall and spring semesters: 6 hours undergraduate or 5 hours graduate; summer: 3 hours undergraduate and graduate) are exempt from FICA withholding. Students who are not enrolled at the half-time level will be assessed FICA (7.65 percent withheld from the student's earnings and 7.65 percent charged to the employing department) on all hours worked during that biweekly pay period.

See student FICA information for additional details or contact Payroll at 319-335-2381 with FICA questions.