San Jacinto College does not participate in the Social Security System and employees do not pay social security taxes (FICA). However, employees hired after April, 1986, must pay the Medicare tax (part of FICA). Since we do not participate in Social Security, the College was required to institute a retirement plan for part-time employees under a federal law (OBRA). In general, all part-time employees must be enrolled in the part-time retirement plan and pay the Medicare tax; however, services performed by student employees are exempted if the performance of such services are incident to, and for the purposes of, pursuing a course of study at the school. In other words, student employees do not have to pay the Medicare tax or be in a part-time retirement program.