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Defined Contribution Plan

Effective April 1, 1995, certain student employees are required to contribute to Medicare and the Defined Contribution Plan (DCP). DCP is a Social Security equivalent tax.

UC students must meet the following criteria to be exempt from Medicare and DCP deductions.

Undergraduate UC students must be registered and enrolled in 6 or more units for fall and spring semesters and for Summer Sessions.

Graduate UC students must be registered and enrolled in 6 or more units for fall and spring and 2 units for Summer Sessions.

Students not meeting this criteria will be required to contribute 7.5% of your University wages to the Defined Contribution Plan and 1.45% of your University wages to Medicare. If you need more information, contact the Central Payroll Office at 171 University Hall.

To receive disbursement of your DCP contribution, your employment with the University must be completed. The Library Human Resources Department can assist students in receiving their DCP distribution. The process can be lengthy, so early notice of intent to leave employment is suggested.

Upon separation with the University, disbursement of your contribution may be made in one of two ways. ALL OR A PORTION OF THE DISTRIBUTION can be either (1) paid in a DIRECT ROLLOVER to an IRA or to an employer plan that will accept the rollover, or (2) PAID TO THE FORMER STUDENT EMPLOYEE. The choice will affect the tax withheld, if any, and tax owed.

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