202.01

Social Security Eligibility

Applies to:

The University is required to withhold Social Security tax from salaries or wages of all its employees except those who are students and certain aliens.

  1. Student and Alien Definition

    1. For purposes of Social Security, a student is one who is currently enrolled and regularly attending classes at the University of Michigan and who is at the University primarily to study. If he, or she, is also employed by the University, the employment relationship is secondary to their student status.
    2. The eligibility of an alien for Social Security is determined by the type of visa or where the service is performed - inside or outside of the United States.
  2. Determination of Student or Alien Status

    1. The supervisor is responsible for determining if an employee is a student so that Payroll will know whether or not to deduct Social Security from his paycheck. Employees who are primarily students at the University should be appointed and indicated as such on one of the following:
      • Form 37000 - Temporary Employment
      • Form 36400 - Appointment Request
      • Form 36701 - Preprinted Appointment Change Request - TAD
    2. The employee’s supervisor is also responsible for notifying the Payroll Office, via the appropriate document listed above, when an employee is no longer a student. This can occur by graduation or when an employee is temporarily not enrolled. (Summer vacation, for example.)
    3. The Payroll Office will determine which aliens are eligible for Social Security from information contained on the Alien Certificate (Form 9835) or Form 36100 (Supplemental Appointment Information), which must be completed by the employee.
    4. Employee is responsible for notifying the Payroll Office when his visa status changes.
    5. The supervisor is responsible for notifying the Payroll Office via the appropriate appointment document whenever the location of employment of an alien is outside the United States. The supervisor is also responsible for notifying the Payroll Office on the appropriate appointment document whenever the location of employment of an alien is no longer outside the United States.
File Attachments
SPG Number
202.01
Last Updated
Owner
Office of the Executive Vice President and Chief Financial Officer
Primary Contact
Controller's Office/Payroll Office