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. Please find below the CUNY Student FICA Tax Exemption Policy and related resources. 

• CUNY Student FICA Tax Exemption Policy
• Requesting Student FICA exemption: Student-Employee User Guide
• FAQs – Student FICA Exemption
• CUNYFirst Login Page

For additional information, please contact the Office of Human Resources at 212-650-7226 or via email at humanresources@ccny.cuny.edu