Why is the OPE higher in the summer on my student employee(s)?
Many students do not enroll for courses in the summer and therefore do not qualify for the exemption from FICA (Social Security and Medicare) taxes. That is a payroll tax of 7.65% of gross pay that is paid by both employee and employer. This charge will stop once the student enrolls in Fall term for a minimum course load of 6 credits for undergrads and 5 credits for graduates.