Federal Withholding Tax

Most payroll payments made to employees will have Federal Withholding Tax deducted based on the IRS Semi-Monthly Withholding Tax Table, IRS Form W4 Withholding Allowance Certificate and minus applicable pre-tax deductions currently in place. Exceptions are made for payments calculated at the supplemental withholding rate.

Social Security and Medicare

Social Security and Medicare taxes, commonly known as FICA, are imposed on both the employee and employer to fund Old-Age, Survivors, and Disability Insurance (OASDI) and Medicare - federal programs that provide benefits for retirees, the disabled and children of deceased workers. FICA taxes are deducted based on a percentage rate established by the Federal government. Student workers are exempt from FICA tax if they meet IRS Student FICA exemption test requirements.

State Income Tax

Each state has different employer filing requirements. SDSU Research Foundation is required to withhold income tax for the state in which services are performed, and must withhold the appropriate state and local tax. Employees who are working in a state that has a State Income Tax will have state taxes deducted based on state Withholding Allowance minus applicable pre-tax deductions.

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