Social Security Taxes

Social Security (also know as FICA- Federal Insurance Contributions Act) and Medicare are U.S. government programs that provide benefits for U.S. citizens and U.S permanent residents, usually for retirement. It is financed by taxes withheld from the paychecks of working people. F-1 or J-1 students and scholars who are "non-residents for tax purposes" are not required to pay these taxes. See the 2006 IRS Publication 519, to determine if you are considered a resident or non-resident for tax purposes. To read more about the withholding for social security taxes, see Chapter 8, page 47 of Publication 519 for tax year 2006).

The UC Berkeley Payroll Office uses an online software program called "Glacier" to determine the residency status of all foreign nationals. Your department should initiate your Glacier record with the Payroll Office when you are hired.

Those in J-2 status and those in F-1 and J-1 status who have become a "resident for tax purposes," do pay Social Security and Medicare taxes.

If Social Security and Medicare taxes are withheld in error, you can obtain a refund by following the instructions in IRS Publication 519.


	Social Security Taxes	A-Z Index
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