Your Taxes as a Student
There are four taxes that all employees are subject to:
Federal and State Withholding taxes
The amount of Federal and State withholding taxes you pay is based on the information you provide on your W-4 and NC-4 withholding certificates. If you do not provide this information, taxes will be calculated on the basis of martial status = single with zero personal allowances claimed. All current employees can review and change their Federal and State tax withholding by accessing the MyPack Portal, Employee Self Service, Payroll and Compensation, NC4/W4 Tax application.
Student FICA Exemption
The IRS provides a special exemption for students that work on campus commonly known as the student FICA exemption. To qualify for the exemption you must work less than 30 hours per week and be enrolled at least ½ time - 6 hours for undergraduate students and 3 hours for graduate students during the fall and spring semesters and 3 hours for undergraduates and 1 hour for graduates during the summer semester. . If you do not meet BOTH of these criteria, Social Security and Medicare taxes will we withheld from your paycheck.
The only way that University Payroll can know that you meet both of these criteria is to compare the Payroll files to the Student records files. This comparison is made using Social Security numbers (SSN). Therefore, you must have the correct SSN in both the Registration and Records system and in the Human Resources system. If your SSN is incorrect or blank in either system, you will be subject to Social Security and Medicare taxes.
Please note: You are not required to provide your social security number to be registered for classes at NC State.
