Full-time, matriculated students are exempt from paying Social Security Tax (FICA) if they meet the following criteria:
- Student is registered for a minimum of six credit hours per semester.
- Student is physically working on the RIT campus.
Students who are registered for less than six credit hours or are paid by RIT, but working at an off-campus location, will have FICA taxes deducted from their paychecks at a rate of 7.65% with RIT paying the matching share. Therefore, it is extremely important that the employer indicate on the SEO Hire Form if the student is working off-campus.
Foreign students with a valid I-20 or DS-2019 are exempt from this policy.