Student Exemption from Social Security Taxes Ends May 31, 2025
May 15, 2025
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, 2025
For the months of June, July, and August, SDSU Research Foundation is required to collect FICA (Medicare and Social Security taxes) for employees in student payroll classifications. If a student is enrolled at San Diego State University (SDSU) during the summer sessions and submits the following documentation they may request exemption from FICA taxes.
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 by completing the 2025 Summer Student FICA Exemption Form. Copies of the documents providing proof can be uploading within the form.
Students will only be exempt from FICA taxes for the payroll periods that fall within the summer school sessions they attend.
The deadlines for informing Payroll of summer eligibility are as follows.
| 2025 Summer Session | Session Dates | Request DEADLINE to submit form |
|---|---|---|
| Twelve Week Summer Session (T1) | May 27 – August 15 | Monday, June 2 |
| Six Week Summer Session 1 (S1) | May 27 – July 3 | Monday, June 2 |
| Six Week Summer Session 2 (S2) | July 8 – August 15 | Wednesday, July 16 |
| Four Week Summer Session 3 (S3) | June 9 – July 3 | Friday, June 13 |
| Eight Week Summer Session 4 (S4) | June 23 – August 15 | Monday, June 30 |
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.
Not all student employees qualify for this FICA (Medicare and Social Security taxes) exemption. See Sections 3121(b)(10) / 34 C.F.R. 668.2. Student FICA exception | Internal Revenue Service
Should you have questions or need immediate assistance, please contact sdsurfpayroll@sdsu.edu or call payroll at 619.594.2153.