Students who (1) are paid by a school district (2) for work in a school operated by the school district in which they are enrolled and regularly attending classes (3) during the time the student is enrolled in school are exempt from Social Security. For the purpose of this exclusion, a student is considered enrolled in school during Christmas and spring vacation and other school term holidays. A student who is not enrolled in summer school and who works during the summer for the school district is covered by Social Security.
Students working for a school district other than the one in which they are enrolled are covered by Social Security. For example, a high school student working for a grade school operated by a separate school district (K-8) is covered by Social Security.
Work-study students who work in the school in which they are enrolled (or in another school operated by the same school district) are not covered by Social Security. However, they are subject to Social Security if they work for another school district or other public employer (such as city, village, park district, etc.) under IMRF. Their wages should be reported by the district or governmental unit for which they work.
Students covered by Social Security whose jobs meet the annual hourly standard of their employer are covered by IMRF. Those not covered by Social Security are not covered by IMRF, irrespective of the hours required by the job.