University W-2, No SS, Med

[geekgirldany]

Customer's child worked for university where she is also a student. W-2 issued but no SS or Medicare withheld. Is this something common with universities? Does she need to pay in the SS? I thought I read something one time about colleges doing this when the student works for tuition. I can't see to find anything on it... .or I am just missing it.

[Jesse]

Is this something common with universities? Yes it is.

Does she need to pay in the SS? No she doesn't

Can't remember exactly where or why- workstudy of some type - pretty brain dead at this point.

[geekgirldany]

Thanks so much for answering. I am pretty shot myself that is why I asked ya'll

[dmj4]

Agree

I agree with the other answer.

[VT-EA]

Rev Proc 2005-11

Section 3121(b)(10) of the Code excepts from the definition of employment services performed in the employ of a SCU (whether or not that organization is exempt from income tax), or an affiliated § 509(a)(3) organization if the services are performed by a student who is enrolled and regularly attending classes at that SCU. Remuneration for services excluded from the definition of employment under § 3121(b)(10) of the Code is not subject to FICA taxes.
SCU=School College University