Under section 3121(b)(10) of the Code, services performed by a student in the employ of a college or university are generally exempt from Social Security (OASI) and Medicare, the two components of the FICA tax, provided that the student is “enrolled and regularly attending classes.”
In order to be considered eligible, students must be enrolled at least half-time at PAVMU. The law allows each institution to define half-time. PVAMU uses the definitions set forth by the Office of the Registrar.
The student FICA exception is not applicable to career employees (e.g., TRS/ORP members).
To research more information on FICA Exemption, please visit the following link. IRS.gov
Texas A&M University System Tax Manual
https://www.tamus.edu/business/budgets-and-accounting/