Both graduate and undergraduate students are exempt from FICA taxes if they are enrolled in courses at least half-time and not working more than 32 hours per week. Students that work more than 32 hours per week will be considered career employees for the student FICA exemption and will be subject to FICA taxes.
The University of Florida must comply with IRS Revenue Procedure 2005-11, which defines the requirements for the student FICA exemption.
All UF departments.