Student FICA Exemption

CUNY Student-Employee FICA Tax Exemption

The City University of New York (CUNY) follows IRS rules in determining a student's exemption from FICA withholding. FICA (Federal Insurance Contributions Act) refers to taxes for Social Security (OASDI) and Medicare.

FICA is a United States payroll tax withheld from your paycheck to fund the federal Social Security and Medicare programs. Many foreign students and scholars are exempt from paying this tax if they meet certain criteria. There are two possible FICA exemptions for employees at the University:  The student exemption and the nonresident alien exemption. Below please find the CUNY Student FICA Tax Exemption Policy:

For additional information, please contact:

Ms. Shamaya Green at 212-650-6065 or via email at sgreen@ccny.cuny.edu (For College Assistants/Student Aides Titles)

Mr. Aimen Khan at 212-650-5787 or via email at akhan6@ccny.cuny.edu (Graduate Assistants/Non-Teaching Adjuncts Titles)