UCPath Campus Support Center

FICA/DCP/Student Exemption Information

• What is FICA comprised of for students?
  • The Federal Insurance Contribution Act (FICA) is the federal law that requires employers to withhold certain taxes from the wages they pay their employees. As stated on the IRS website: “Taxes under the Federal Insurance Contributions Act (FICA) are composed of the old-age, survivors, and disability insurance taxes, also known as social security taxes, and the hospital insurance tax, also known as Medicare taxes.”
  • In place of OASDI, employees who are not members of the UC Retirement Plan become "safe harbor" participants in the Defined Contribution Plan (DCP). University policy requires that all eligible non-career employees hired or rehired on, or after, October 19, 1992, contribute on a pre-tax basis, 7.5% of their gross wages to the DCP. These employees are also required to contribute 1.45% of their earnings to Medicare.
• How do students qualify for FICA exemption?
  • In general, a student must be working less than 80% and enrolled in a minimum of 6 units during the academic quarter in order to qualify for the exemption.
  • During the Summer Session, the exemption will require registration and enrollment in:

  1. 4 units in either session (3 wk, 5 wk or 7 wk)
  2. 8 units in a 10 week session

  • Students who do not meet the half-time enrollment requirement will be required to contribute 7.5% of their earnings to the Defined Contribution Plan (DCP) and 1.45% to Medicare.
  • For a complete outline of the University of California, Office of the President (UCOP) policy and exceptions, please visit: https://www.ucop.edu/financial-accounting/_files/StudentFICAGuidelines1.pdf
• How can I verify DCP-Safe Harbor and Medicare was withheld from my payroll earnings?
  • Review your paystub for any deduction that is for DCP Safe Harbor and/or Medicare

  

• If I am subject to FICA, how much is deducted from my paycheck?

  Students who do not meet the exempt criteria, will be required to contribute 1.45% of their gross earnings to Medicare and 7.5% of their gross earnings to the Defined Contribution Plan (DCP). A tax-deferred University retirement program which is an alternative to OASDI (Social Security).

• What if I am a Nonresident alien?
  • Nonresident alien employees who hold F1 or J1 visas, but meet the qualifications for resident alien status for tax purposes, are subject to DCP/Medicare withholding, unless they meet the minimum course load requirement and have an appointment of less than 80% time.
• What are the DCP Investment Options?
  • Although your first DCP contribution is invested automatically in the UC-managed Savings Fund, you may redirect your future DCP contributions to other investment funds that are listed on Fidelity’s webpage.

  Fidelity Retirement Services information:

  Phone:  1-866-682-7787 (toll free)

  Website:  https://netbenefits.fidelity.com/

• How do I obtain DCP Account Information and Personal Identification Number (PIN)?
  • For current balances in the DCP program, contact Fidelity Retirement Services at 1-866-682-7787 or https://netbenefits.fidelity.com/
  • To use some of the on-line features, a student must have a valid Personal Identification Number (PIN).  If you are a new employee or continuing employee who has not previously customized your PIN, you will be prompted to set up a PIN.
  • Click on the “Register Now” link at: https://login.fidelity.com/ftgw/Fidelity/NBPart/Login/Init?AuthRedUrl=https://workplaceservices200.fidelity.com/NBHome.html (For customers who have never logged in).

Graduate Student Paycheck/Fees

• What kind of graduate student pay is issued from UCPath?

  The salary earned by graduate students for employment as Teaching Assistants/Associates, Readers, Tutors, and Graduate Student Researchers/Assistant Researchers, as well as for casual appointments (such as housing assistants, etc.) is paid from UCPath.

  Fellowship stipends (i.e. from school/department fellowships, Graduate Division fellowships, external awards such as NSF GRFP, etc.) are not paid from UCPath. Fellowship stipends are paid via Graduate Division’s GradAid system and issued to students through SBS (Student Billing System). Stipends processed by the Office of Financial Aid & Scholarships are also paid through SBS.

• How do I login to UCPath Online to view my paycheck stub?

  To view your pay statement online, log on to UCPath Online and enter your UCR Net ID and password, as well as multi-factor authentication (MFA). 

• What should I do if my pay is incorrect or I did not receive a paycheck from UCPath?
  • Your department, Applicable Shared Service Center
  • Call the UCPath Center @ 855-982-7284 or Submit a case via the UCPath portal https://ucpath.universityofcalifornia.edu/home
  • If you need additional assistance, escalation, and/or support to advocate on your behalf please email UCPath Academic Personnel (AP) Support at ucpathhelp@ucr.edu
• Why does my paycheck stub only show a TA appointment when I also worked a few hours as a housing assistant?

  If an employee has more than one appointment, the paycheck stub only shows the employee’s primary appointment, but includes pay for all appointments held.

• What should I do if I have an ASE or GSR appointment but my fee/tuition remission was not paid?

  Ensure that you are enrolled in units and have paid any remaining fees not covered by remission (for example, campus fees or nonresident supplemental tuition for ASE appointments). You must also pay any past due charges on your SBS account, such as those from Housing, Student Health or UCR Libraries. If you still believe a fee remission is not reflected on your SBS account, contact your hiring department; they will troubleshoot with the SSC teams as needed.

• How do I sign up for direct deposit of my paycheck?

  Sign up for Direct Deposit for employment only through UCPath Online. You can choose up to three accounts for your pay distribution.

  You are strongly encouraged to use the direct deposit option. The only two options to receive pay under UCPath are direct deposit or paper paychecks mailed from a bank the day before payday via U.S. mail to your address on file. Paychecks will not be available to pick up on campus, and mailed checks may take an 2-3 days for delivery. Make sure your mailing address is up-to-date on UCPath Online at all times.

• What are graduate student fees?

  Please visit : https://registrar.ucr.edu/Quarterly-Graduate-Tuition-and-Fees#mba_graduate_students for more information