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Student Employee Information


Important Notices

  • You may see more taxes withheld from your summer checks.  Reference the University's Student Employment FICA Exemption policy below to see why.
  • 2013 W-2's were mailed on January 17, 2014.  Click here for what to do if you do not receive your year end tax document within a reasonable amount of time.


Topics of Interest

Calendars & Deadlines
Forms
IRS Federal W-4 Withholding Calculator

Student Employment Work Experience Center

IRS Publication 919 - "How do I adjust my withholding"

What to do if you do not receive your W-2 Form


Overtime Calculation Instructions
Overtime Guidelines

The provisions of the Fair Labor Standards Act (FLSA) cover all JMU employees. FLSA establishes rules for minimum wage, overtime pay, equal pay, child labor and recordkeeping; and, it defines exemptions from overtime pay regulations. Please refer to JMU Policy 1303 for more information regarding overtime and compensatory leave.

Overtime Calculation for Hourly Employees

Overtime is required to be paid when non-exempt employees physically work over 40 hours in a WEEK (not a pay period). Even though JMU pays semi-monthly, hourly pay periods 1st -15th and 16th-31st, overtime is calculated by the number of hours worked Sunday through Saturday, unless your work-week has been designated differently and approved by HR. Additionally, overtime is not contingent on the budgetary constraints of the department. If more than 40 hours are physically worked Sunday - Saturday, the non-exempt employee must receive overtime compensation accordingly.

It is the supervisor’s responsibility to ensure that hours are calculated and reported correctly. It is the timekeeper’s responsibility to double check and audit the timesheets before submitting the employee’s time to Payroll Services via JMU Time Entry.

For detailed instructions on how to calculate overtime for hourly employees, please reference Overtime Calculation Instructions for Hourly Employees.


Student Employment FICA Exemption  -  Updated: September 2008
Background

The Internal Revenue Code imposes a tax on employers and employees referred to as the Federal Insurance Contributions Act (FICA). The Code, however, contains a number of exceptions to the FICA tax, one of which exempts services performed for a college or university by a "student who is enrolled and regularly attending classes" at the institution.

Guidelines

A student employee of James Madison University is eligible for this exemption if the following conditions are met:

  1. The student employee must be enrolled and attending classes on at least a half-time basis, either in an undergraduate or graduate program of James Madison University. Per the University Registrar's guideline, half-time basis equates to at least six credits taken each term for undergraduate students; and at least five credits taken each term for graduate students.
  2. The student employee must not be eligible to receive benefits from James Madison University that are offered to non-student positions. These benefits include but are not limited to the 403-b annuity program, the state retirement program or the tuition waiver benefit.
Other Requirements:

The FICA exemption is eligible to the student employee who starts to work a month or less before the semester in which he/she is enrolled as a half-time student or more. The exemption is also available for the student employee who completes working for JMU within a month of the completion of the semester in which he/she was enrolled as a half-time student or more.

The FICA exemption is not eligible for a student employee during summer break if he/she is not enrolled at James Madison University on at least a half-time basis during the summer semester.

The FICA exemption does not apply to any other University break if that break extends more than five weeks in length.

A student employee status as half-time will be determined at the end of the drop-add period each semester.

If you have questions in regard to this Internal Revenue Code, contact Payroll Services at 540/568-6233.