Social Security Information for other NYC employees

CUNY Students Working at CUNY

You are exempt from Social Security and Medicare if you are a CUNY student working at CUNY and:

• You are at least a half-time undergraduate, graduate, or professional student
• You are enrolled in the number of credit or unit hours to complete the requirements of obtaining a degree offered by CUNY.

The FICA exemption does not apply if you are not enrolled in classes during breaks of five weeks or more, including summer.
Less than half-time students of CUNY who are employed at CUNY and CUNY students working for the City but not at CUNY are subject to Social Security and Medicare taxes.

Nonresident Teachers, Trainees, or Students

If you are a nonresident alien admitted to the US under either of the following conditions, you are not subject to social security tax:

• You are a student with an F, J, M, or Q visa who has been exempt as a teacher, trainee, or student for fewer than five calendar years
• You are a teacher or trainee with a J or Q visa who has been exempt from social security tax as a teacher, trainee, or student for few than two of the last six calendar years.

Foster Grandparents

If you are a City employee working for the Department of Aging in the title of Foster Grandparent, you are exempt from social security and Medicare taxes.

Election Inspectors/Workers

If you work for the Board of Elections as an Election Inspector/Worker and earn less than $1,600 in a year from such services, you are exempt from paying social security and Medicare taxes.

Beneficiaries of Deceased Employees

Payments made to a deceased employee's beneficiary or estate during the calendar year of the employee's death are subject to social security and Medicare taxes. Payments made to a deceased employee's beneficiary or estate in a calendar year after the employee's death are exempt from social security and Medicare taxes.

Learn more about Beneficiaries.

Emergency Relief Employees

Employees hired on a temporary basis in case of fire, storm, snow, flood, or other emergency are exempt from social security and Medicare taxes.