No, he doesn't. Social Security taxes
and Medicare taxes don’t apply to services performed by students when they’re employed
by a school, college or university where the student is pursuing a course of
study.
According to the IRS at Student
Exception to FICA Tax,
“Whether the
organization is a school, college or university depends on the organization’s
primary function. In addition, whether
employees are students for this purpose requires examining the individual’s
employment relationship with the employer to determine if employment or
education is predominant in the relationship.”
