| On January 16, 1998,
the IRS released Rev. Proc. 98-16, setting the new student employment
FICA Tax guidelines.
All undergraduate student employees who are
enrolled in less than six credit hours and
all graduate student employees who are enrolled
in less than four credit hours are considered
part-time students and will be subject to FICA tax withholdings
from their pay.
This FICA Tax revision was adopted by the College of Charleston
June 1, 1998, and went into effect June 15, 1998.
|