8.11 – Social Security (FICA)
Policy Details
Responsible Executive: Vice President Administration and Finance
Responsible Administrator: AVP Human Resource Services
Scope: NMSU System
Last Updated: 06/20/2013
University employees, except those with federal appointments or non-resident aliens with tax treaty exceptions, are covered by social security. Student and graduate student employees who maintain part-time enrollment are generally exempt from Social Security and Medicare tax under the IRS Student Exemption Regulation. Payment is made by monthly payroll deduction at a rate set by law, with a matching contribution by the university. (Current rates may be obtained from the Office of Human Resource Services.) Each applicant must possess a social security card in order to be employed. If an applicant does not have a social security card or requests the use of a name that is different in any way from the name on the card, it is the responsibility of the applicant to have the matter corrected at the nearest Social Security Administration Office.
Related
Cross-Reference:
Revision History:
2017 Recompilation, formerly Rule 7.30
06/20/2013 Amendment approved by Board of Regents