Published April 8, 2024
Student employees who work during the summer and are not enrolled with at least six credit hours for the summer session can expect to see Social Security and Medicare withholding in their summer paychecks.
IRS regulations require that Social Security and Medicare withholding (FICA) be deducted from all student paychecks when the student is NOT enrolled with a minimum of six (6) credit hours for the summer session.
Federal Insurance Contributions Act (FICA) tax is a U.S. federal payroll (or employment) tax imposed on both employees and employers to fund Social Security and Medicare — federal programs that provide benefits for retirees, the disabled and children of deceased workers.
In compliance with the regulation, Social Security and Medicare withholding will be deducted from paychecks according to the schedule:
STUDENT ASSISTANTS (agency 28031): All paychecks dated 06/27/24 through 09/05/24 representing the pay periods of 05/23/24 through 08/14/24 will reflect the withholding.
TEACHING/GRADUATE ASSISTANTS (agency 28039): All paychecks dated 06/18/24 through 08/28/24 representing the pay periods of 05/23/24 through 08/14/24 will reflect the withholding.
RF STUDENT ASSISTANTS:
Student visa holders (F-1, J-1 and J-2 students) who arrived in the United States in 2019 or earlier are subject to Social Security withholding, unless they are registered for six credit hours (or have full time certification from the Graduate School) during the summer session. Student visa holders that arrived in 2020 or later are exempt from social security taxes. If you have any questions regarding visa status in relation to Social Security/Medicare taxes please contact Carlos Gallardo at 645-4430 or Steven Stich at 645-4423.
Contact an expert from the lists below if you are a U.S. citizen and permanent resident with questions or if you have had FICA withheld and meet registration requirements. Choose the correct payroll representative based on your last name and employer.
For last names A-CQ
Karin Rafter
State Payroll Services
Phone: 645-4446
Email: karinraf@buffalo.edu
For last names CR-HD
Kathy Pohlman
State Payroll Services
Phone: 716-645-5202
Email: pohlman@buffalo.edu
For last names HE-LT
Roseann Brzozowiec
State Payroll Services
Phone: 716-645-4449
Email: rbrzozow@buffalo.edu
For last names LU-PQ
Suzie Lesswing
State Payroll Services
Phone: 645-4425
Email: stfrank@buffalo.edu
For last names PR-TG
Erin Reese
State Payroll Services
Phone: 716-645-4450
Email: erinrees@buffalo.edu
For last names TH-Z
Melissa Barone
State Payroll Services
Phone: 716-645-4445
Email: mbarone@buffalo.edu
Angela Kuc
Director
State Appointment Processing & Payroll Services
Phone: 716-645-4427
Email: akuc@buffalo.edu
Lisa Battle
State Appointment Processing
Phone: 716-645-8156
Email: lpaschis@buffalo.edu
Kara Gregoire
State Appointment Processing
Phone: 716-645-4424
Email: kbg4@buffalo.edu
Alexandra Brousse
State Appointment Processing
Phone: 716-645-4428
Email: asbrouss@buffalo.edu
Katie Cartwright
State Appointment Processing
Phone: 645-5347
Email: kmangana@buffalo.edu
Denise Katus
RF Payroll Services
Phone: 716-645-4453
Email: katus@buffalo.edu
Joelle Tyler
RF Payroll
Phone: 716-645-4474
Email: jetyler@buffalo.edu
Sarah Lipczynski
RF Payroll Services
Phone: 716-645-4355
Email: sds9@buffalo.edu
Sonia Cravatta
RF Payroll Services
Phone: 716-645-4473
Email: cravatta@buffalo.edu
Stephanie Gruarin
RF Payroll Services
Phone: 716-645-4479
Email: sgruarin@buffalo.edu
Alissa Brayley
Payroll Associate
UB Foundation
Phone: 716-645-8754
Email: alissabu@buffalo.edu
Rakesh Shrestha
Payroll Associate
UB Foundation
Phone: 716-645-8734
Email: rakeshsh@buffalo.edu
Kate Fisher
Payroll Manager
UB Foundation
Phone: 716-645-8735
Email: fisher36@buffalo.edu
Payroll Manager
Payroll Manager
UB Foundation
Email: ubf-payroll@buffalo.edu