8.07 Social Security

Effective Date: April 1, 2010 (Revised)


The College complies with the Federal Insurance Contributions Act (FICA) which provides benefits for retirees, the disabled and children of deceased workers, through Social Security and Medicare.



Most College employees are eligible for Retirement and Survivors benefits under the federal Social Security program. FICA taxes are automatically withheld from employees’ pay, each pay period. There are four types of insurance protection associated with social security. The benefits are: retirement benefits, disability benefits, life insurance/survivor benefits and Medicare insurance. Details can be obtained by contacting the Social Security Administration District Office at 20 Church Street in Hartford, or any other Social Security Office.


The College contributes one-half of the total tax, as prescribed by law, and the employee contributes one-half through payroll deductions. The tax rate and the maximum salary on which it is computed are established by the federal government for each calendar year.

Termination of Coverage

Contributions to social security cease when an employee retires or ends employment.

See the following policies for additional relevant information:

6.51 Deductions from Pay and Pay Advices 170