Students are limited to work up to 20 hours per week when classes are in session. However, during periods when classes are not in session, such as Winter, Spring, and Summer breaks, student employees may work up to 40 hours per week. Specifically during Summer break, students who are enrolled half-time or more (with 6 or more credits for undergraduate students and 3 or more credits for graduate students) in summer session classes are limited to 20 hours of work per week.
According to the Internal Revenue Service (IRS), student employees can be exempt from FICA (Federal Insurance Contributions Act) taxes if they meet certain requirements. To qualify for this exemption, students must be enrolled in a program of study with at least half-time credits and should not be considered career employees. Under FICA, employers withhold 7.65% of an employee's gross wages for contributions to Social Security and Medicare. However, if a student is enrolled for less than half-time (less than 6 credits for undergraduate students or less than 3 credits for graduate students) or if they work hours suggest they are considered career employees, FICA taxes will be deducted from their paycheck.
In is important to note that during the summer, when students are not enrolled or during scheduled academic break lasting more than 5 weeks, FICA taxes are applied to any student employment.