When is payday?
Pay dates are set by the State of Texas Comptroller's Office. Please see the link "Important Dates" for the current fiscal year information.
What if the Bursar's Office does not have a check for me?
The first step is to contact the department that you performed the work for to see that all paperwork (PAF, time sheet, etc.) has been submitted. If so, please check with our office to determine if the paperwork has been received in a timely manner. We must run payroll several days in advance of the actual pay date and slow paperwork often means a delay in payment. Please see the link "Important Dates" for the deadlines that must be met for payment to be made in a certain pay period.
When/where do I get my W-2?
W-2's are prepared and mailed in January in accordance with Internal Revenue Service guidelines. The most recent vendor/W-2 address on file is used. Any W-2's that are returned after mailing are retained in the Payroll Office for corrected address information from the employee.
I need another copy of my W-2? What do I do?
You can now access your W-2 online anytime through Banner Self Service on My Sam. Click here for instructions.
Also, you can call or come by our office and we will be glad to make a duplicate. Please bring a picture ID when coming by to pick it up.
STUDENT FICA EXEMPTION
What are the guidelines for a student to be exempt from FICA (social security and medicare tax)?
Per Internal Revenue Code (Revenue Procedure 98-16 and Revenue Procedure 2005-11), the following eligibility requirements apply for students working in University employ:
- Undergraduate students, defined by Department of Education regulation 34 C.F.R. 674.2 (1997), enrolled in a minimum of half-time, in accordance with the Department of Education regulations are eligible for exemption for FICA taxes. Department of Education regulations state that half-time is as defined by each campus in the undergraduate course catalog. RP 2005-11(d)(3)(i) holds forth that services performed are to be "incident to and for the purpose of pursuing a course of study in order for the employee to have the status of a student".
- "Graduate" or "professional" student means a student enrolled at an institution of higher education for the purpose of obtaining a degree, certificate, or other recognized educational credit above the baccalaureate level, or enrolled in a program leading to a professional degree; has completed the equivalent of at least three years of full-time study at an institution of higher education, either prior to entrance into the program or as part of the program itself, and is not a postdoctoral fellow, medical resident, or medical intern. Department of Education regulations state that half-time is as defined by each campus in the graduate course catalog.
- Students in their final semester of a course of study and enrolled in the number of hours needed to complete the requirement for obtaining a degree, certificate, or other recognized credential will be eligible for the FICA tax exemption. The student must file a request for the exemption with the Payroll Office.
- The amount of remuneration for services performed by the student, the type of services performed by the student, and the place where the services are performed are immaterial for purposes of the student FICA exemption.
- The student FICA exemption does not apply to services performed by an individual who is not enrolled in classes during school breaks of more than five weeks. A student who works during summer break but is not enrolled at the institution of higher education is not eligible for the exemption for the time not enrolled.
- A student is eligible for the FICA exemption for employment which continues during normal school breaks of five weeks or less as long as the student is otherwise eligible for the exemption on the last day of classes in the academic period preceding the break and is eligible to enroll. The last day of the classes will be the last day of finals for the calculation of the five-week period.
- A student who works immediately before and/or after an academic term in which the pay periods fall partially or wholly in the academic term is eligible for the tax exemption for those services performed.
- Students working 70% or less of standard hours each pay period will maintain exemption status. Students working in excess of 70% of standard hours for 3 pay periods are not eligible to receive the exemption.