Taxes
Federal, State, and Local Taxes:
All wages paid to Federal work study and Institutionally funded student employees are subject to withholding of federal, state, and local income taxes unless you qualify for exemption.
FICA (Social Security Taxes):
- You are exempt from FICA taxation.
- You will continue to be exempt from FICA taxation for services performed during the winter break providing you were exempt on the last day of the fall semester and that you are eligible to enroll for the spring semester.
- You are exempt from FICA taxation for work performed during any period that partially falls within the academic year.
- If you are employed during the summer, FICA taxes will be withheld from your pay.
Emergency and Municipal Services Tax (EMST)
People employed in the state of Pennsylvania are required to pay a maximum
$52 Emergency and Municipal Services Tax. A person is subject to the EMST
at his/her “place of employment,” which means the actual location
where the individual works. The Emergency and Municipal Services Tax (EMST)
replaced the Occupational Privilege Tax (OPT) in the 2005 tax year. Each
municipality sets their own rate, between $10 and $52. No person will
pay more than $52 in any calendar year, regardless of how many Pennsylvania
employers they have.
Dickinson College's EMST is $52. The EMST withholding for student employees will be spread over the first four (4) pay periods that the employee works during each calendar year ($13 per pay). The full tax shall be deducted no later than three months from the date the employee first commences employment in the calendar year.
The Borough of Carlisle’s EMST ordinance states that a person whose total income from all sources is less than $12,000 for any calendar year is exempt from the payment of the EMST tax and may apply for a full refund. Employers are required to withhold earning potential. It is the responsibility of the employee to apply for a refund using the Application for 2007 EMST Refund form. The employee will be required to provide appropriate earnings information to the tax collector after the close of the tax year.
Benefits
As a student employee, you are not eligible for benefits such as sick leave, holiday pay, vacations or retirement plans. You are eligible for worker's compensation under provisions of Pennsylvania State law. Worker's compensation covers expenses for medical care, and certain benefits for loss of pay resulting from injuries or disabilities incurred on the job. Supervisors should be contacted as soon as possible in the event of on-the-job injuries.
If you are injured on the job, please contact your supervisor immediately.
Legal Policies
Full text of these legal policies can be viewed by clicking on the appropriate links.
Sexual Harassment is defined by unwanted sexual attention, unwelcome sexual advances, or intimidating, unwanted or unwelcome verbal or physical conduct of a sexual nature. Any form of conduct that has the purpose or effect of interfering with a student’s performance or access to College programs or facilities or which creates an intimidating or hostile learning or living environment is also sexual harassment. |
The Family Educational Rights and Privacy Act (FERPA) is a Federal law that protects the privacy of student education records. The law applies to all schools that receive funds under an applicable program of the U.S. Department of Education. |
The Fair Labor Standards Act (FLSA) establishes minimum wage, overtime pay, recordkeeping, and child labor standards affecting full-time and part-time workers in the private sector and in Federal, State, and local governments. Covered nonexempt workers are entitled to a minimum wage of not less than $5.15 an hour. |
Dickinson College is an intellectual and social community which values justice, free inquiry, diversity, and equal opportunity. It is a fundamental policy of the College to respect pluralism and to promote tolerance, civility, and mutual understanding within its community. The College does not discriminate on such bases as race, color, sex, political and religious beliefs, marital status, age, sexual orientation, national and ethnic origins, veteran’s status, or disability. Equal Opportunity and Affirmative Action Policy. |
The Americans with Disabilities Act (ADA) ensures equal opportunity for persons with disabilities in employment, State and local government services, businesses that are public accommodations or commercial facilities, and in transportation. Title I of the ADA prohibits discrimination against persons with disabilities in employment by businesses having 15 or more employees, or by State and local governments. Title I with respect to private supervisors is enforced by the Equal Employment Opportunity Commission (EEOC). |
Last
updated on:
January 14, 2008
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