CFR > Title 20 - Employees' Benefits > CHAPTER V—EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR > PART 638—JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT > SUBPART E—Center Operations (§638.500 to §638.543) > 638.528—Social Security.

638.528—Social Security.

The Act provides that students are covered by title II of the Social Security Act (42 U.S.C. 401 et seq.) and shall pay applicable employment taxes (e.g., the Federal Insurance Contributions Act (FICA) tax) on their living and readjustment allowances. ( Section 436(a)(1) )