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Service Performed by a Student For a School, College, or University

Excerpted from "Social Security Handbook". See the up-to-date, official Social Security Handbook at ssa.gov.

921. Service Performed by a Student For a School, College, or University

921.1 Is work done by a student for a school, college, or university covered by Social Security?

If you are a student working for a school, college, or university, you are not covered by Social Security provided that:

  1. You are enrolled at the school, college, or university where you are working; and

  2. You are regularly attending classes. (See §1002)

For application of this rule to students enrolled in Work-Study Programs, see §946.)

921.2 Is work done by a student after 1972 for a private, nonprofit auxiliary organization of a school, college, or university covered by Social Security?

If you are a student working for a private, nonprofit auxiliary organization of your school, college, or university after 1972, your services are not covered by Social Security provided you meet the conditions of (A) and (B) above. Also, the auxiliary organization must be:

  1. Organized and operated for the benefit of, to perform the functions of, or to carry out the purposes of the school, college, or university;

  2. Operated, supervised, or controlled by or in connection with the school, college, or university; and

  3. Operated by a State or local government, unless the terms of the agreement between the State and the Social Security Administration cover the services performed by its student employees.

Last Revised: Sep. 24, 2007

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Not affiliated with the US Social Security Administration