FICA Withholding

FICA is defined as the Federal Insurance Contributions Act (FICA) or the Social Security Tax. FICA’s purpose is to provide income and health insurance for individuals at retirement, as well as payments to children and surviving spouses of those incurring a disability prior to retirement.

Full-time Duke students who work at Duke while pursuing their degree are exempt from FICA withholding. Interns and residents in the School of Medicine do not qualify for a FICA student exception.

For more information on FICA withholding, please contact Corporate Payroll Services or refer to GAP 101.4, Payroll Deductions.