News & Analysis as of September 21, 2024

FICA Taxes › Exemptions

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Federal Insurance Contribution Act (FICA) Taxes are United States federal payroll taxes levied to fund the Social Security and Medicare system. FICA Taxes burdens are divided between employers and employees and... more +

Employers Must Withhold FICA Taxes for Students who Change Status to H-1B Starting October 1

Mintz - Employment, Labor & Benefits... on 9/29/2015

As students and scholars’ status change from F-1, J-1 or other FICA exempt statuses to H-1B starting October 1, these employees will become subject to FICA taxes upon the effective date of their H-1B status....more

FICA Tax Student Exemption Resolution: Fifth Circuit Decision About Refunds of FICA Taxes Paid by Medical Residents Stands

Ogletree, Deakins, Nash, Smoak & Stewart,... on 5/11/2015

FICA taxes, which fund the Social Security program, are not levied on state employees unless a state voluntarily opts in to the program. A state opts in by executing an agreement, commonly referred to as a “section 218...more

Religious Institutions Update - Lex Est Sanctio Sancta

Holland & Knight LLP on 6/3/2014

"Church plans" are pension plans (including defined benefit or defined contribution plans) exempt (without an irrevocable election) from many of the legal requirements of the Employee Retirement Income Security Act (ERISA)...more

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FICA Taxes › Exemptions

Employers Must Withhold FICA Taxes for Students who Change Status to H-1B Starting October 1

FICA Tax Student Exemption Resolution: Fifth Circuit Decision About Refunds of FICA Taxes Paid by Medical Residents Stands

Religious Institutions Update - Lex Est Sanctio Sancta

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