Social Security Taxes

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Departmental Responsibility: Accounting Services
Topic: Social Security Taxes
Policy: Social Security Taxes
Effective: October 01, 1985
Last Revised Date: November 21, 2011

Social Security Taxes

Social Security (OASDI) and Medicare taxes (also known as FICA taxes) are withheld from taxable gross by the Payroll Department in accordance with Federal regulations. There are three groups of employees at Clemson University who may have an exception from participating in Social Security contributions:

1. Clemson students working for Clemson University who are actively enrolled at least half-time at Clemson University are not subject to FICA (eligibility for exception is determined each semester and summer session).
2. Extension Service Federal employees who participate in Civil Service Retirement System (CSRS) are not subject to the OASDI portion of FICA tax.
3. International employees who are “J-1” exchange visitors who are non-resident aliens.

Related Documents:

Social Security Administration Homepage