Which of the following is NOT an exemption from Social Security withholding under DUNES?

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Multiple Choice

Which of the following is NOT an exemption from Social Security withholding under DUNES?

Understanding who is exempt from Social Security withholding under DUNES hinges on recognizing categories that are specifically carved out as exempt, versus regular employees who are subject to withholding up to the Social Security wage base. Regular full-time employees with annualized wages over a certain amount are not granted a blanket exemption; Social Security tax applies to wages up to the annual wage base, and there isn’t an overall exemption simply because someone earns a high salary. That means this group would still have Social Security withheld on earnings up to the cap, so they are not exempt. In contrast, certain categories are designed to be exempt under DUNES. Non-resident aliens can be exempt from Social Security withholding in many situations, depending on visa status and the type of work performed. Election workers paid below a small annual threshold (less than the specified amount per calendar year) are exempt from FICA taxes. And employees hired temporarily to handle disaster emergencies are also exempt under the program rules for those relief efforts. Because of these specific carve-outs, the other options represent exemptions, while regular full-time employees above the threshold do not.

Understanding who is exempt from Social Security withholding under DUNES hinges on recognizing categories that are specifically carved out as exempt, versus regular employees who are subject to withholding up to the Social Security wage base. Regular full-time employees with annualized wages over a certain amount are not granted a blanket exemption; Social Security tax applies to wages up to the annual wage base, and there isn’t an overall exemption simply because someone earns a high salary. That means this group would still have Social Security withheld on earnings up to the cap, so they are not exempt.

In contrast, certain categories are designed to be exempt under DUNES. Non-resident aliens can be exempt from Social Security withholding in many situations, depending on visa status and the type of work performed. Election workers paid below a small annual threshold (less than the specified amount per calendar year) are exempt from FICA taxes. And employees hired temporarily to handle disaster emergencies are also exempt under the program rules for those relief efforts. Because of these specific carve-outs, the other options represent exemptions, while regular full-time employees above the threshold do not.

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