I have changed from OPT (F1) to H1B on 4th oct 2004.

Do I have to pay FICA tax for October? To be precise, is the calculation of FICA exemption based on the type of visa in the beginning of the month or at the end of the month?

Thanks

You should pay FICA taxes for income earned from 5 October onward. The income earned from 1 - 4 Oct 04 is exempt.

These are not hard calculations. Your payroll office should be able to handle this.

Thanks a lot ATE! It helped.

Glad to be of assistance!