Sidebar
general:hrnewemployeesetup:fica_medicare
This is an old revision of the document!
FICA/Medicare - Quick Reference
Grandfather clause regarding Medicare: Employees hired by a District before April 1, 1986, are exempt from mandatory Medicare if they have been in continuous employment with the same employer since March 31, 1986, and are members of a public retirement system.
Medicare is mandatory for all employees hired or rehired after March 31, 1986.
| Full FICA or Medicare Only? | FICA 6.2% | Medicare 1.45% | TxEIS FICA Eligibility field setting |
|---|---|---|---|
| Retired Teacher drawing teacher retirement and substituting or working in the LEA | No | Yes | M Subject to medicare |
| Regular Substitute Teacher (no retirement plan) | Yes | Yes | Y Subject to FICA tax |
| Regular Substitute Teacher (457 retirement plan) | No | Yes | M Subject to medicare |
| Substitute Teacher drawing social security | Yes | Yes | Y Subject to FICA tax |
| Substitute Teacher drawing retirement other than Teacher Retirement | Yes | Yes | Y Subject to FICA tax |
| Student Worker enrolled in the LEA | No | No | N Not subject to FICA |
| Student Worker enrolled in another LEA | Yes | Yes | Y Subject to FICA tax |
general/hrnewemployeesetup/fica_medicare.1528301875.txt.gz · Last modified: 2018/06/06 11:17 (external edit)