SOCIAL SECURITY
Social Security is the nation's basic method of providing a continuing income when family earnings are
reduced or stopped because of retirement, disability, or death.
Because it is a state law that you enroll into a retirement plan, if you are considered temporary for
retirement, you will automatically be enrolled into Social Security. You will have 30 days from your hire
date to make a change to an Optional Retirement Plan or Louisiana Deferred Compensation if you wish.
If you make the change within 30 days, both employee and employer contributions will be rolled into the
plan that you chose and your effective date will be your date of hire; however, if you wait beyond that 30
days, your effective date in the new plan will be delayed.
IF I ENROLL IN A QUALIFIED RETIREMENT OPTION PROVIDED BY LSU, DO I HAVE TO
PAY SOCIAL SECURITY TAX?
With few exceptions, the state of Louisiana does not participate in the Social Security program. If you are
enrolled in a Louisiana state retirement plan, you do not pay Social Security tax; however, if you were
hired after April 1, 1986, you are required to pay the Medicare portion of the FICA tax (1.45 percent of
your salary).
WHO IS ELIGIBLE TO CONTRIBUTE TO FICA/SOCIAL SECURITY?
You are eligible for FICA/Social Security if you are a temporary or part-time classified or an
academic/professional appointment, or on a WAE (while actually employed) appointment. Your
contribution is 6.2 percent of gross salary. LSU's share is also 6.2 percent of your gross salary. If you
are in the United States on a J or F visa, and you meet the "substantial presence" test, you must pay Social
Security taxes or you may participate in the Louisiana Deferred Compensation Plan.
ARE SOCIAL SECURITY TAXES REFUNDABLE?
No.
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