Social Security and Medicare

Social Security Tax

Research Foundation employees participate in the FICA withholding of 6.2%, with a 6.2% match from the Research Foundation, to your social security account. Please note the following two categories of students will be exempt from FICA withholding:

  1. SJSU undergraduate students (6 units minimum, proof of enrollment required)
  2. SJSU graduate students (4 units minimum, proof of enrollment required)

Proof of enrollment can be provided by submitting any of the following to the Research Foundation Human Resources Department:

  1. Class schedule (website printout)
  2. Letter from SJSU Enrollment Services
  3. Letter from Financial Aid

 

Medicare Tax

A tax of 1.45% of employee's base salary, up to social security wage base, is paid by both employee and employer.