FAQ's for US Citizens and Resident Aliens - Social Security/Medicare Tax
- I was not having any FICA tax withheld from my wages but now I am. Is that a mistake?
- Why is Social Security tax no longer being withheld
from my pay checks?
- I have already reached the Social Security taxable maximum with my former employer. Why is JHU withholding these taxes also?
- I was not having any FICA tax withheld from my wages but now I am. Is that a mistake?
There is a full-time student exemption from FICA tax, however in order to qualify for it you must be enrolled at Hopkins full-time and regularly attending classes. Therefore the wages you earn during the summer months when you are not going to class regularly will be subject to FICA tax.
- Why is Social Security tax no longer
being withheld from my pay checks?
Social Security wages are subject to a taxable maximum amount that is adjusted each calendar year. See http://ssc.jhmi.edu/hr_payroll/news.html for the current limit. When an employee's wages reach the maximum, Social Security tax withholding is discontinued for the remainder of the calendar year and does not begin again until the first pay in January of the next year.
- I have already reached the Social Security taxable maximum with my former employer. Why is JHU withholding these taxes also?
The Social Security taxable maximum must be calculated separately by each employer.
