HR Policy - UW System Administrative Policy 206 (formerly G18A) - Student FICA Exemptions
Effective for earnings July 1, 2000, as a result of amendments to the State of Wisconsin’s “Section 218 Agreement,” the University of Wisconsin System may exempt students who meet specific criteria from FICA taxation. This policy outlines those criteria.
| Functional Owner |
UW System |
|---|---|
|
Executive Sponsors |
UW System Level Policy |
|
Policy Contact |
Human Resources Office |
Who this policy applies to:
All employees
Rationale:
Effective for earnings July 1, 2000, as a result of amendments to the State of Wisconsin’s “Section 218 Agreement,” the University of Wisconsin System may exempt students who meet specific criteria from FICA taxation. This policy outlines those criteria.
Policy Detail:
This UW System Policy is available on the UW System Policy Page.
Revision History:
Format updated June 2025.