Students who meet half-time enrollment requirements (academic year: 6 hours undergraduate or 5 hours graduate; summer: 3 hours undergraduate and graduate) are exempt from FICA withholding. Students who are not enrolled at the half-time level will be assessed FICA (7.65% withheld from the student's earnings and 7.65% charged to the employing department) on all hours worked during that biweekly pay period.

Questions concerning FICA withholding should be directed to University Payroll at 120-30 University Services Building, 319-335-2381. In addition, information concerning FICA taxes is available from the University Payroll’s website under Student FICA Information.