Deductions are made for the Indiana state income tax, the county option income tax (when applicable), and the federal income tax. Graduate assistants are exempt from FICA (Social Security) and Medicare taxes.
If a student is approved for additional employment at Ball State University on student wage pay, he/she can work up to and including 10 hours per week without being assessed these taxes. Graduate assistants who are approved for additional employment at the professional level, e.g., to teach a class, are no longer exempt from FICA and Medicare taxes. Students who accept this type of extra work are reclassified and transferred to the faculty payroll, and their full wages (including the assistantship stipend) are subject to FICA and Medicare taxes.
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