FICA Codes

FICA is comprised of two components - Old Age, Survivor and Disability Insurance (OASDI) and Medicare. This code indicates which component(s) the employee is required to pay, if any. If you need to correct a retirement code, refer to Correcting the Retirement/FICA Codes.

There are three codes that are currently available:

  • N - Does not pay FICA
  • M - Pays only the Medicare component
  • E - Pays both OASDI and Medicare components
Code Description

N

Does not pay FICA
  • Registered UC Undergraduate and Graduate Students
    • Students who are not already UCRP members, carrying a course load equal to ½ time or more, and appointed at less than 80% for whole current month
    • Each Summer Session evaluated separately
  • F-1 or J-1 non-resident alien visa holder under the Hours Eligibility Rules threshold
    • With appointments less than 50%
    • With appointments less than one year
    • With Visiting or Regents titles
    • All Student Appointees not already UCRP members
  • Employees who opted out of FICA in 1976
    • Without a break in service
    • Following a break in service where re-hired prior to 4/1/86.
    • This election is irrevocable.
  • Safety Officers hired prior to 4/1/86

M

Pays only Medicare
  • Applies only to US citizens, Resident Aliens and Permanent Residents
  • Non-student employees with appointments that are
    • less than 50% time or less than one year
    • under the Hours Eligibility Rules threshold
  • Rehired Retirees who have accepted the UCRP Waiver
  • Post MDs, Per Diem Nurses, UNEX Instructors, Summer Session Instructors, and Contract Employees paid by agreement
  • Postdoctoral Scholars
  • Visiting or Regent Title appointees
  • Contract Employees with appointments that are
    • less than 50% time or less than one year
    • under the Hours Eligibility Rules threshold
  • Employees with only Without Salary Appointments (including Emeritus)
  • Registered UC Undergraduate and Graduate Students
    • Students who are not already UCRP members and either carrying a course load equal to less than ½-time or appointed at 80% or more for any portion of current month
    • Each Summer Session evaluated separately
  • Safety Officers hired on or after 4/1/86
  • Employees who opted out of FICA in 1976 with a rehire date on or after 4/1/86
  • Social Security Act excludes F-1 and J-1 non-resident alien visa holders

E

Pays both OASDI and Medicare tax components
  • Applies only to US citizens, Resident Aliens and Permanent Residents
  • Employees in non-student academic and staff titles appointed at 50% time or more for at least one year
    • Excluding employees not eligible for UCRP
  • Contract Employees with appointments of 50% time or more for at least one year
  • Employees in non-student academic and staff titles appointed at 50% time or more for a definite period of less than one year where the end date is due to visa (work permit end date) or funding restrictions, and that the intention is the appointment will be extended at 50% time or more for a total period of at least one year. This must be stated in writing, by the department, at the time of appointment.
  • Employees who reach the appropriate Hours Eligibility Threshold
    • Excluding students accruing eligible hours
  • Social Security Act excludes F-1 or J-1 non-resident alien visa holders from participation

For additional clarification of FICA codes or questions, call your Payroll Office.