424:
780:
1272:
354:
58:
1363:
1226:
order to qualify for the exemption from FICA tax, the employee must have been hired to work temporarily in connection with an unforeseen emergency, such as an individual temporarily hired to battle a major forest fire, to respond to a volcano eruption, or to help people affected by a severe earthquake or flood. Regular long-term police employees and regular long-term fire employees do not qualify under this particular exemption from FICA tax.
310:
1264:
500:(CPI-U). The employee's share of the Medicare portion of the tax is 1.45% of wages, with no limit on the amount of wages subject to the Medicare portion of the tax. Because some payroll compensation may be subject to federal and state income tax withholding in addition to Social Security tax withholding and Medicare tax withholding, the Social Security and Medicare taxes often account for only a portion of the total an employee pays.
464:(1960) that the Social Security system is neither a pension nor an insurance program and that no one has an accrued property right to benefits from the system regardless of how much that person may have contributed. FICA therefore behaves as a tax for all practical purposes, earmarked for particular uses by Congress but fully subject to Congressional authority, including redirection.
2022:
868:
or about the club rooms or house of a local chapter of a college fraternity or sorority, are exempt from FICA tax. If the location's primary purpose is to provide room or board, however, then the work is subject to FICA tax. Performing these services for an alumni club or alumni chapter also does not qualify for the exemption from FICA tax.
1150:
In order to claim an exemption from paying FICA tax, the alien worker must be on a temporary assignment of no more than five years and the alien worker must have a certificate from the country stating that the worker will continue to be covered by the country's social security system while the worker
876:
A number of state and local employers and their employees in the states of Alaska, California, Colorado, Illinois, Louisiana, Maine, Massachusetts, Nevada, Ohio, and Texas are currently exempt from paying the Social
Security portion of FICA taxes. They provide alternative retirement and pension plans
867:
A student enrolled and regularly attending classes at a school, college, or university who performs work as a cook, waiter, butler, maid, janitor, laundress, furnaceman, handyman, gardener, housekeeper, housemother, or similar duties in or around the club rooms or house of a local college club, or in
853:
Some student workers are exempt from FICA tax. Students enrolled at least half-time in a university and working part-time for the same university are exempted from FICA payroll taxes if and only if their relationship with the university is primarily an educational one. In order to be exempt from FICA
491:
Since 1990, the employee's share of the Social
Security portion of the FICA tax has been 6.2% of gross compensation up to a limit that adjusts with inflation. The taxation limit in 2020 was $ 137,700 of gross compensation, resulting in a maximum Social Security tax for 2020 of $ 8,537.40. This limit,
3024:
he progressivity of the tax structure cannot be judged by looking at only one component of taxes.... In recent years the fastest-growing component of federal taxes has been the payroll tax, which is regressive (the opposite of progressive) in its impact, because it taxes at a flat rate only on wages
1415:
in the lower income brackets. Individuals with lower lifetime average wages receive a larger benefit (as both a percentage of their lifetime average wage income and a percentage of Social
Security taxes paid) than do individuals with higher lifetime average wages; but for some lower earners, shorter
1401:, argue that since Social Security taxes are eventually returned to taxpayers, with interest, in the form of Social Security benefits, the regressiveness of the tax is effectively negated. That is, the taxpayer gets back (more or less) what they put into the Social Security system. Others, including
1254:
is exempt from FICA tax under certain circumstances. The compensation is exempt if substantially all compensation is directly related to sales or other output, rather than to the number of hours worked, and there is a written contract stating that the individuals will not be treated as employees for
758:
until the wage base limit has been earned with the new employer (that is, without regard to the wage base limit earned under the old employer). There are some limited cases, such as a successor-predecessor employer transfer, in which the payments that have already been withheld can be counted toward
1038:
When a person temporarily works outside their country of origin, the person may be covered under two different countries' social security programs for the same work. In order to relieve a person of double-taxation, the certain countries and the United States have entered into tax treaties, known as
839:
taxes. If a self-employed individual has net earnings of $ 400 or more in a tax year, they are generally required to pay SECA taxes. Self-employed individuals are responsible for paying both the employer and employee portions of these taxes. However, exceptions and specific rules may apply based on
787:
based on private simulations for different income groups. Effective tax rate equals the payroll taxes paid divided by total income. Total income includes traditional measures of income, imputed undistributed corporate profits, nontaxable employee benefits, income of retirees, and nontaxable income.
1225:
If a state or local government's employees were hired on a temporary basis in response to a specific unforeseen fire, storm, snow, earthquake, flood, or a similar emergency, and the employee is not intended to become a permanent employee, then payments to that employee are exempt from FICA tax. In
1198:
If a state or local government pays individuals for services performed to be relieved from unemployment, the payments to the individuals are exempt from FICA tax. The services must not be performed by individuals under other types of programs. Payments are not exempt from FICA tax if the program's
1207:
Payments to inmates of a prison for services performed for the state or local government that operates the prison are exempt from FICA tax, regardless of the location where the services are performed. Services performed as part of a work-release program are exempt from FICA tax if and only if the
1046:
Aliens whose employer sends them to the United States on a temporary work assignment may be exempt from paying FICA tax on their earnings from working in the United States if there is a totalization agreement between the United States and the worker's home country. Countries who have such a tax
503:
The employer is also liable for 6.2% Social
Security and 1.45% Medicare taxes, making the total Social Security tax 12.4% of wages and the total Medicare tax 2.9%. (Self-employed people are responsible for the entire FICA percentage of 15.3% (= 12.4% + 2.9%), since they are in a sense both the
1216:
Payments to patients of an institution for services performed for the state of local government that operates the institution are exempt from FICA tax. Services performed by patients as part of an institution's rehabilitative program or therapeutic program are exempt from FICA tax.
892:
If a member of a federally recognized Native
American tribe that has recognized fishing rights or a qualified Native American entity employs another member of the same Native American tribe for a fishing rights-related activity, the wages are exempt from FICA.
450:(OASDI); Medicare provides hospital insurance benefits for the elderly. The amount that one pays in payroll taxes throughout one's working career is associated indirectly with the social security benefits annuity that one receives as a retiree. Consequently,
1394:, including interest on savings deposits, stock dividends, and capital gains such as profits from the sale of stock or real estate. The proportion of total income that is exempt from FICA tax as "unearned income" tends to rise with higher income brackets.
1382:
above). Because no tax is owed on wages above the wage base limit amount, the total tax rate declines as wages increase beyond that limit. In other words, for wage levels above the limit, the absolute dollar amount of tax owed remains constant.
1333:
854:
payroll taxes, a student's work must be "incident to" the pursuit of a course of study, which is rarely the case with full-time employment. However full-time college students are never exempt from FICA taxes on work performed off-campus.
762:
If a worker has overpaid toward Social
Security by having more than one job or by having switched jobs during the year, that worker can file a request to have that overpayment counted as a credit for tax paid when he or she files a
877:
to their employees. FICA initially did not apply to state and local governments, which were later given the option of participating. Over time, most have elected to participate, but a substantial number remain outside the system.
3366:
1295:
to provide for citizens disabled by injuries (of any kind—non-work-related); consequently, for most people, a disabling injury meant no more income (since most people have little to no income except earned income from
1029:
People who claim the above exemption must agree to notify the
Internal Revenue Service within 60 days of either leaving the religious group or no longer following the established teachings of the religious group.
1386:
The earnings above the wage base limit amount are not, however, taken into account in the
Primary Insurance Amount (PIA) to determine benefits payable under the various insurance programs of social security.
2008:
1287:
The U.S. had no federally mandated retirement savings; consequently, for those people who had not voluntarily saved money throughout their working lives, the end of their work careers was the end of all
824:(the "SE Tax Act"). Under the SE Tax Act, self-employed people are responsible for the entire percentage of 15.3% (= 12.4% + 2.9% ); however, the 15.3% multiplier is applied to 92.35% of the business's
471:
Part A hospital benefits, applies to all earned income, while the OASDI portion of the tax is imposed on earned income only up to cap annually set by
Congress ($ 160,200 in 2023). In 2004, the
1310:
Further, the U.S. had no federally mandated health insurance for the elderly; consequently, for many people, the end of their work careers was the end of their ability to pay for medical care.
423:
1350:, President Donald Trump signed an executive order to temporarily suspend collection of the tax from September to December 2020. Critics fear this move will lead to more underfunding of the
754:
halfway through the year and during that year has already earned an amount exceeding the Social
Security tax wage base limit with the old employer, the new employer is not allowed to stop
467:
The FICA tax applies to earned income only and is not imposed on investment income such as rental income, interest, or dividends. The Hospital Insurance (HI) portion of FICA, which funds
1022:
Is a member of a religious group that makes a reasonable provision of food, shelter, and medical care for its dependent members and has done so continuously since December 31, 1950; and
828:, rather than 100% of the gross earnings; the difference, 7.65%, is half of the 15.3%, and makes the calculation fair in comparison to that of regular (non-self-employed) employees.
919:
Nonresident aliens who are students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, or summer camp workers and are temporarily in the United States in
939:
nonimmigrant status are exempt from FICA on wages paid to them for services that are allowed by their visa status and are performed to carry out the purposes the visa status.
3351:
1374:. That is, the effective tax rate regresses, or decreases, as income increases beyond the compensation limit or wage base limit amount. The Social Security component is a
1322:
to rectify the first three problems (retirement, injury-induced disability, or congenital disability). It introduced the FICA tax as the means to pay for Social Security.
2628:
3151:
2005:
3361:
2924:
3356:
3025:
below $ 63,400 (in 1991). The Social Security system, however, is progressive because it pays higher benefits—relative to taxes paid in—to lower-income workers.
1347:
916:
Nonresident aliens who are employed by a foreign employer as a crew member are exempt from FICA on wages paid for working on a foreign ship or foreign aircraft.
3233:
1966:
1271:
1184:
1208:
individuals are not considered employees under common law, such as when the individual has control over what work is done and how the work it is done.
1758:
1339:
Under FICA, the payroll tax applies to "wages" (defined by the act as "remuneration for employment"). In 2014, the Supreme Court unanimously held in
139:
2747:
2697:
2645:
1336:), the government negotiated a temporary, one-year reduction in the FICA payroll tax. In February 2012, the tax cut was extended for another year.
3254:
3197:
779:
1190:
If an employee is a U.S. citizen, then the employee must typically pay self-employment tax on earnings from work performed in the United States.
353:
3320:
1017:
makes payments towards the costs of or provides for medical care, including the benefits of any insurance system established by Social Security
1000:
In order to apply to become exempt from paying FICA tax under this provision, the person must file Form 4029, which certifies that the person:
472:
79:
427:
Share of federal revenue from different tax sources. Individual income taxes (blue), payroll taxes/FICA (green), corporate income taxes (red).
454:
wrote that FICA is not a tax because its collection is directly tied to benefits that one is entitled to collect later in life. However, the
338:
296:
219:
3187:
3094:
1329:
was introduced to rectify the fourth problem (health care for the elderly). The FICA tax was increased in order to pay for this expense.
2064:
886:
214:
169:
3269:
2887:
84:
2970:
3177:
1514:
240:
194:
2854:
1502:
199:
164:
104:
3137:
3128:
1457:
1319:
1012:
832:
764:
475:
stated that three-quarters of taxpayers pay more in payroll taxes than they do in income taxes. FICA is subject to neither the
403:
109:
94:
89:
3284:
3156:
3080:
3071:
2948:
2730:
1967:
Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars, Teachers, Researchers, and Trainees
997:
to be a lack of trust in God, and see it as their religious duty to provide for members who are sick, disabled, or elderly.
3182:
204:
182:
99:
67:
49:
3192:
2912:
1530:
1430:
256:
134:
3310:
3274:
2992:
1462:
1408:
861:
455:
2888:"Coronavirus has already dealt a blow to Social Security's finances. Trump's payroll tax holiday could make it worse"
1263:
271:
3037:
3371:
3279:
2629:
Persons Employed by a Foreign Government or International Organization - Federal Insurance Contributions Act (FICA)
1747:
Table T11-0099, Effective Federal Tax Rates Under Current Law, By Total Income Percentile, 2010, Tax Policy Center.
1708:
1351:
1180:
144:
410:—federal programs that provide benefits for retirees, people with disabilities, and children of deceased workers.
3325:
2975:
1398:
493:
331:
1199:
primary purpose is to increase an individual's chances of employment by providing training and work experience.
3315:
3228:
3089:
2047:
1763:
1446:
1326:
1016:
836:
468:
407:
119:
1604:
1167:
in which each partner is a parent of the child. The exemption does not apply when the child is employed by a
1163:), payments to the child are exempt from FICA tax. The exemption also applies when a child is employed by a
1040:
1013:
benefits under a private plan or system that makes payments in the event of death, disability, or retirement
154:
74:
1896:
3161:
797:
57:
41:
860:
working full-time are not considered students and are not exempt from FICA payroll taxes, according to a
3207:
2449:
1554:
881:
Certain payments by Native Americans, Native Americans tribal governments, and Native Americans entities
817:
809:
436:
124:
31:
1725:
2517:
2432:
2381:
2364:
2126:
1362:
2988:
2330:
2279:
2245:
2228:
2160:
2143:
1300:
1292:
497:
447:
324:
314:
251:
2500:
2415:
2398:
2296:
2262:
2177:
1746:
1672:
by David Kamin and Isaac Shapiro, Center on Budget and Policy Priorities, Revised September 13, 2004
3264:
3259:
3121:
2929:
2483:
2466:
2347:
2211:
2194:
2043:
Form 4029: Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits
1828:
1005:
281:
246:
2586:
2551:
1983:
1883:
1543:
2313:
1524:
1451:
1304:
1255:
federal tax purposes. The individual must typically pay self-employment tax on the compensation.
476:
460:
440:
432:
3099:
2534:
913:
are exempt from FICA on wages paid in their official capacities as foreign government employees.
2589:". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.
2554:". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.
1986:". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.
1886:". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.
1831:". via Legal Information Institute, Cornell University Law School. Retrieved December 23, 2018.
496:, goes up each year based on average national wages and, in general, at a faster rate than the
3330:
1510:
1303:
to provide for people unable to ever work during their lives, such as anyone born with severe
1247:
1235:
3085:
2109:
2061:
3249:
3008:
1280:
1160:
857:
371:
189:
1025:
Has never received or been entitled to any benefits payable under Social Security programs.
808:
of 1954 (SECA), which is codified as Chapter 2 of Subtitle A of the Internal Revenue Code,
2068:
2012:
1412:
1391:
793:
291:
276:
1861:
1332:
In December 2010, as part of the legislation that extended the Bush tax cuts (called the
1011:
Is a member of a recognized religious group that is conscientiously opposed to accepting
2085:
804:. This tax is imposed not by the Federal Insurance Contributions Act but instead by the
3202:
3114:
1425:
1371:
1144:
1068:
480:
149:
3345:
3042:
2026:
1403:
451:
395:
159:
129:
3005:
1778:
3106:
1687:
1562:
1558:
821:
813:
2677:
3300:
2841:
1913:
1840:
1803:
1334:
Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
1251:
1194:
Services performed by certain individuals hired to be relieved from unemployment
1168:
1164:
1140:
1128:
1108:
962:
902:
801:
755:
399:
3097:, discussing 2008 US presidential campaign plans regarding payroll taxes, from
1574:
993:, may apply to be exempt from paying FICA tax. These religious groups consider
1441:
1104:
986:
768:
751:
232:
1179:
Foreign governments are exempt from FICA tax on payments to their employees.
3076:
2042:
1509:. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. p. 367.
1048:
994:
973:
958:
954:
950:
2825:
1929:
3067:
2872:
2803:
2781:
2764:
2599:
2569:
1862:
Mayo Foundation for Medical Education and Research Et Al. v. United States
1616:
3305:
3223:
2943:
2006:
Are members of religious groups exempt from paying Social Security taxes?
1648:
1482:
In 2011 and 2012, the employee's portion was temporarily reduced to 4.2%.
1436:
1375:
1315:
1124:
1120:
943:
936:
932:
928:
924:
920:
910:
784:
266:
2110:
International Agreements: U.S. International Social Security Agreements
1096:
1092:
1084:
1076:
1072:
1056:
1052:
286:
261:
209:
1379:
1262:
2855:"Congress passes extension of payroll tax cut, unemployment benefits"
1669:
1544:
JCX-49-11, Joint Committee on Taxation, September 22, 2011, pp 4, 50.
1136:
1116:
1112:
1088:
1080:
1060:
889:
for services performed as council members are not subject to FICA.
831:
SECA requires self-employed individuals in the United States to pay
402:(or employment) tax payable by both employees and employers to fund
17:
1132:
1100:
1064:
990:
946:
are exempt from FICA on wages paid by international organizations.
778:
479:
nor any personal exemption and so is generally considered to be a
422:
3068:
Annual maximum taxable earnings and contribution rates, 1937-2006
2025:
This article incorporates text from this source, which is in the
1159:
When a parent employs a child under age 18 (or under age 21 for
966:
3367:
United States federal welfare and public assistance legislation
3110:
1804:"Self-Employed Contributions Act (SECA) Tax: Overview and FAQs"
1171:
or a partnership with partners who are not the child's parent.
2062:
Taxation Tidbit The Amish – Social Security and Medicare Taxes
1670:
Studies Shed New Light on Effects of Administration's Tax Cuts
1599:
Kevin A. Hassett, March 29, 2005, "Is the Payroll Tax a Tax?"
1465:, the personal liability of employers who fail to pay the tax
2716:
Bowen, Denise Y. (January 2006). "Amounts Paid to Inmates".
1270:
840:
the nature of self-employment and individual circumstances.
792:
A tax similar to the FICA tax is imposed on the earnings of
352:
431:
The Federal Insurance Contributions Act is a tax mechanism
386:
380:
27:
US federal payroll tax to fund Social Security and Medicare
1759:"Self-Employment Tax (Social Security and Medicare Taxes)"
1411:, point out that the Social Security system as a whole is
1378:
for wage levels under the Social Security Wage Base (see
965:
are exempt from FICA on wages paid for work performed in
872:
Employees of some state governments and local governments
446:
Social security benefits include old-age, survivors, and
2842:
Historical Background and Development of Social Security
1175:
Foreign governments and some international organizations
2718:
Federal, State and Local Governments (FSLG) Newsletter
1343:
that severance pay is taxable wages for FICA purposes.
1283:, the following presented difficulties for Americans:
2913:
Trump The Disrupter Takes Dead Aim At Social Security
1183:
are also exempt if the organization is listed in the
1004:
Waives the person's rights to all benefits under the
383:
377:
2086:
RS 01802.273 Method of Obtaining Exemption — Process
3293:
3242:
3216:
3170:
3144:
2826:
Publication 15-A: Employer's Supplemental Tax Guide
1433:, a similar initialism sometimes confused with FICA
374:
2804:Publication 15: (Circular E), Employer's Tax Guide
2782:Publication 15: (Circular E), Employer's Tax Guide
2765:Publication 15: (Circular E), Employer's Tax Guide
2600:Publication 15: (Circular E), Employer's Tax Guide
2570:Publication 15: (Circular E), Employer's Tax Guide
1370:The Social Security component of the FICA tax is
985:Members of certain religious groups, such as the
788:Payroll taxes include employee and employer FICA.
2748:Internal Revenue Code Section 3121(b)(7)(F)(iii)
2104:
2102:
2100:
2098:
1726:"OASDI and SSI Program Rates & Limits, 2018"
2712:
2710:
2698:Internal Revenue Code Section 3121(b)(7)(F)(ii)
2623:
2621:
1728:. Social Security Administration. November 2017
1651:. Social Security Administration. November 2017
2646:Internal Revenue Code Section 3121(b)(7)(F)(i)
2535:Totalization Agreement with the United Kingdom
2212:Totalization Agreement with the Czech Republic
1961:
1959:
1957:
1955:
1953:
1951:
1454:, a somewhat similar tax in the United Kingdom
1291:Similarly, the U.S. had no federally mandated
504:employer and the employed; see the section on
3122:
3077:Summary of Social Security Amendments of 1983
2000:
1998:
1996:
1994:
1992:
1299:In addition, there was no federally mandated
771:, then the FICA tax overpayment is refunded.
332:
8:
2672:
2670:
2668:
2666:
2664:
2662:
2660:
2658:
2382:Totalization Agreement with the Netherlands
1878:
1876:
1874:
30:"FICA" redirects here. For other uses, see
3352:United States federal taxation legislation
3129:
3115:
3107:
1973:. August 23, 2016. Retrieved May 12, 2017.
1688:"Social Security & Medicare Tax Rates"
1643:
1641:
1617:"IRS Publication 15, Employer's Tax Guide"
1185:International Organizations Immunities Act
887:federally recognized Native American tribe
510:
339:
325:
36:
2969:Kessler, Jim; Brown, David (July 2013). "
2820:
2818:
2816:
2798:
2796:
2794:
2564:
2562:
2560:
1682:
1680:
1678:
505:
2037:
2035:
1361:
1034:Some aliens on temporary work assignment
944:employees of international organizations
516:Social Security portion of the FICA tax
3198:Temporary Assistance for Needy Families
3038:"Are Social Security taxes regressive?"
2518:Totalization Agreement with Switzerland
1924:
1922:
1857:
1855:
1853:
1494:
1475:
1242:Some real estate agents and salespeople
1238:under age 18 are exempt from FICA tax.
48:
3321:Social Security debate (United States)
2925:Social Security Snares & Delusions
2915:, Tax Policy Center (August 10, 2020).
2692:
2690:
2365:Totalization Agreement with Luxembourg
2314:U.S.-Hungary Social Security Agreement
1579:Center on Budget and Policy Priorities
1575:"Policy Basics: Federal Payroll Taxes"
1522:
1047:treaty with the United States include
473:Center on Budget and Policy Priorities
3362:Medicare and Medicaid (United States)
2873:United States v. Quality Stores, Inc.
2450:U.S.-Slovak Social Security Agreement
2127:Totalization Agreement with Australia
1452:National Insurance contribution (NIC)
1341:United States v. Quality Stores, Inc.
1275:Taxes revenue by source chart history
7:
3357:Social security in the United States
3188:Social Security Disability Insurance
2433:Totalization Agreement with Portugal
1390:The FICA tax also is not imposed on
2720:. Internal Revenue Service. p. 3–5.
2331:Totalization Agreement with Ireland
2280:Totalization Agreement with Germany
2246:Totalization Agreement with Finland
2229:Totalization Agreement with Denmark
2161:Totalization Agreement with Belgium
2144:Totalization Agreement with Austria
1866:Supreme Court of the United States.
1416:lifetimes may negate the benefits.
363:Federal Insurance Contributions Act
3270:Social Security Amendments of 1965
2501:Totalization Agreement with Sweden
2416:Totalization Agreement with Poland
2399:Totalization Agreement with Norway
2297:Totalization Agreement with Greece
2263:Totalization Agreement with France
2178:Totalization Agreement with Canada
1709:Internal Revenue Code Section 3111
25:
3178:Disability Determination Services
3013:Concise Encyclopedia of Economics
2484:Totalization Agreement with Spain
2467:Totalization Agreement with Korea
2348:Totalization Agreement with Japan
2195:Totalization Agreement with Chile
1366:Payroll and income tax by country
972:Nonresident aliens who are on an
949:Nonresident aliens who are on an
826:net earnings from self-employment
806:Self-Employment Contributions Act
357:Median household income and taxes
241:Automated payment transaction tax
2020:
1690:. Social Security Administration
981:Members of some religious groups
911:employees of foreign governments
439:, Subtitle C, Chapter 21 of the
370:
308:
105:Generation-skipping transfer tax
56:
3138:Social Security (United States)
2989:Is Social Security Progressive?
2944:"Contribution And Benefit Base"
1779:"What are FICA and SECA taxes?"
1649:"Contribution and Benefit Base"
1507:Economics: Principles in Action
1458:Social Security (United States)
3285:Windfall Elimination Provision
3157:Social Security Administration
3081:Social Security Administration
3072:Social Security Administration
2971:Is Social Security Regressive?
2949:Social Security Administration
2886:Luhby, Tami (August 7, 2020).
2844:Social Security Administration
2754:. Retrieved November 19, 2018.
2731:Employee (Common-Law Employee)
2704:. Retrieved November 19, 2018.
2652:. Retrieved November 19, 2018.
2539:Social Security Administration
2522:Social Security Administration
2505:Social Security Administration
2488:Social Security Administration
2471:Social Security Administration
2454:Social Security Administration
2437:Social Security Administration
2420:Social Security Administration
2403:Social Security Administration
2386:Social Security Administration
2369:Social Security Administration
2352:Social Security Administration
2335:Social Security Administration
2318:Social Security Administration
2301:Social Security Administration
2284:Social Security Administration
2267:Social Security Administration
2250:Social Security Administration
2233:Social Security Administration
2216:Social Security Administration
2199:Social Security Administration
2182:Social Security Administration
2165:Social Security Administration
2148:Social Security Administration
2131:Social Security Administration
2114:Social Security Administration
2090:Social Security Administration
2017:Social Security Administration
1505:; Sheffrin, Steven M. (2003).
1212:Services performed by patients
961:visa and are residents of the
120:Internal Revenue Service (IRS)
1:
3183:Retirement Insurance Benefits
3086:Student Exception to FICA Tax
1945:Notice 89-34, 1989-1 C.B. 674
1930:Federal-State Reference Guide
1203:Services performed by inmates
205:State and local tax deduction
50:Taxation in the United States
3193:Supplemental Security Income
1626:. Department of the Treasury
257:Efficient Taxation of Income
3311:Office of the Chief Actuary
3275:Social Security Death Index
2993:Congressional Budget Office
1463:Trust Fund Recovery Penalty
1409:Congressional Budget Office
1301:disability income insurance
1293:disability income insurance
1181:International organizations
942:Nonresident aliens who are
909:Nonresident aliens who are
905:are exempt from FICA tax.
862:United States Supreme Court
767:. If the taxpayer is due a
456:United States Supreme Court
125:Internal Revenue Code (IRC)
3388:
3280:Social Security Trust Fund
3152:History of Social Security
2933:. Retrieved July 23, 2008
2011:February 16, 2018, at the
1352:Social Security Trust Fund
1230:Certain newspaper carriers
785:effective payroll tax rate
29:
3326:Social Security Wage Base
3095:Go Ahead and Lift the Cap
2995:, retrieved July 23, 2008
2684:. November 2011. p. 3-22.
2587:26 CFR 31.3121(b)(3)-1(c)
2116:. Retrieved May 12, 2017.
2075:. Retrieved May 12, 2017.
1897:The FICA Free-Lunch Crowd
1354:and Medicare trust fund.
1267:Payroll tax rates history
1221:Certain emergency workers
1151:is in the United States.
885:Payments to members of a
765:federal income tax return
750:If a worker starts a new
513:
494:Social Security Wage Base
487:Regularly employed people
3316:Primary Insurance Amount
3090:Internal Revenue Service
2830:Internal Revenue Service
2808:Internal Revenue Service
2786:Internal Revenue Service
2769:Internal Revenue Service
2752:Internal Revenue Service
2735:Internal Revenue Service
2702:Internal Revenue Service
2682:Internal Revenue Service
2650:Internal Revenue Service
2633:Internal Revenue Service
2604:Internal Revenue Service
2574:Internal Revenue Service
2048:Internal Revenue Service
1971:Internal Revenue Service
1936:. November 2004. p. 2-6.
1934:Internal Revenue Service
1845:Internal Revenue Service
1764:Internal Revenue Service
1624:Internal Revenue Service
1529:: CS1 maint: location (
1447:Medicare (United States)
759:the year-to-date total.
514:Employee's share of the
315:United States portal
183:State and local taxation
145:Constitutional authority
40:This article is part of
2876:, 572 U.S. 141 (2014).
1829:26 CFR 31.3121(b)(10)-2
1041:totalization agreements
897:Some nonresident aliens
798:independent contractors
75:Alternative minimum tax
3162:Social Security number
2552:26 CFR 31.3121(b)(3)-1
2073:University of Missouri
1984:26 CFR 31.3121(b)(4)-1
1884:26 CFR 31.3121(b)(2)-1
1847:. April 1, 2005. p. 5.
1601:National Review Online
1367:
1276:
1268:
789:
428:
358:
272:Hall–Rabushka flat tax
3208:Unemployment benefits
2067:July 2, 2015, at the
1914:Revenue Ruling 59-354
1365:
1274:
1266:
1155:Some family employees
976:are exempt from FICA.
796:individuals, such as
782:
426:
356:
297:Border-adjustment tax
32:FICA (disambiguation)
2456:. December 10, 2012.
775:Self-employed people
506:self-employed people
498:Consumer Price Index
448:disability insurance
252:Competitive Tax Plan
3265:Social Security Act
3260:Revenue Act of 1942
3171:Assistance programs
3100:Dollars & Sense
3009:"Progressive Taxes"
2930:The Weekly Standard
2635:. October 31, 2016.
2615:22 U.S.C. 288-288f.
2320:. February 3, 2015.
2019:. January 9, 2017.
1380:"Regular" employees
1006:Social Security Act
508:for more details.)
282:Taxpayer Choice Act
2927:by Irwin Stelzer,
2060:Green, Parman R. "
1916:", 1959-2 C.B. 24.
1903:. August 12, 2010.
1841:Rev. Proc. 2005-11
1605:nationalreview.com
1503:O'Sullivan, Arthur
1368:
1314:In the 1930s, the
1305:mental retardation
1277:
1269:
1248:real estate agents
1236:newspaper carriers
903:nonresident aliens
790:
477:standard deduction
461:Flemming v. Nestor
441:United States Code
429:
359:
233:Federal tax reform
3372:Withholding taxes
3339:
3338:
3331:Years of coverage
2911:Howard Gleckman,
2737:. April 23, 2018.
2576:. 2017. p. 12–13.
2303:. September 2008.
2051:. September 2014.
1895:Miller, Girard. "
1868:January 11, 2011.
1246:Compensation for
858:Medical residents
800:and members of a
748:
747:
349:
348:
150:Taxpayer standing
80:Capital gains tax
16:(Redirected from
3379:
3250:Disability fraud
3131:
3124:
3117:
3108:
3056:
3055:
3053:
3051:
3046:. April 14, 2009
3034:
3028:
3027:
3021:
3019:
3006:Slemrod, Joel B.
3002:
2996:
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2967:
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2590:
2583:
2577:
2566:
2555:
2548:
2542:
2531:
2525:
2514:
2508:
2497:
2491:
2490:. November 2005.
2480:
2474:
2463:
2457:
2446:
2440:
2429:
2423:
2412:
2406:
2395:
2389:
2378:
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2310:
2304:
2293:
2287:
2276:
2270:
2259:
2253:
2242:
2236:
2225:
2219:
2218:. February 2009.
2208:
2202:
2191:
2185:
2174:
2168:
2157:
2151:
2140:
2134:
2123:
2117:
2106:
2093:
2082:
2076:
2058:
2052:
2039:
2030:
2024:
2023:
2002:
1987:
1980:
1974:
1963:
1946:
1943:
1937:
1926:
1917:
1910:
1904:
1893:
1887:
1880:
1869:
1859:
1848:
1838:
1832:
1825:
1819:
1818:
1816:
1814:
1800:
1794:
1793:
1791:
1789:
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1738:
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1735:
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1700:
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1645:
1636:
1635:
1633:
1631:
1621:
1613:
1607:
1597:
1591:
1590:
1588:
1586:
1581:. April 15, 2013
1571:
1565:
1552:
1546:
1541:
1535:
1534:
1528:
1520:
1499:
1483:
1480:
1397:Some, including
1281:Great Depression
1161:domestic service
864:ruling in 2011.
511:
393:
392:
389:
388:
385:
382:
379:
376:
341:
334:
327:
313:
312:
311:
243:
220:State tax levels
190:State income tax
135:Revenue by state
68:Federal taxation
60:
37:
21:
3387:
3386:
3382:
3381:
3380:
3378:
3377:
3376:
3342:
3341:
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3064:
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3017:
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3003:
2999:
2987:
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2896:
2894:
2885:
2884:
2880:
2870:
2866:
2853:
2852:
2848:
2840:
2836:
2832:. 2017. p. 6–7.
2823:
2814:
2801:
2792:
2779:
2775:
2762:
2758:
2745:
2741:
2728:
2724:
2715:
2708:
2695:
2688:
2678:Publication 963
2675:
2656:
2643:
2639:
2626:
2619:
2614:
2610:
2597:
2593:
2584:
2580:
2567:
2558:
2549:
2545:
2532:
2528:
2515:
2511:
2498:
2494:
2481:
2477:
2473:. January 2004.
2464:
2460:
2447:
2443:
2430:
2426:
2413:
2409:
2405:. January 2004.
2396:
2392:
2379:
2375:
2371:. January 2005.
2362:
2358:
2345:
2341:
2328:
2324:
2311:
2307:
2294:
2290:
2277:
2273:
2260:
2256:
2243:
2239:
2235:. October 2008.
2226:
2222:
2209:
2205:
2201:. October 2013.
2192:
2188:
2184:. January 2004.
2175:
2171:
2167:. January 2004.
2158:
2154:
2141:
2137:
2133:. January 2004.
2124:
2120:
2107:
2096:
2083:
2079:
2069:Wayback Machine
2059:
2055:
2040:
2033:
2021:
2013:Wayback Machine
2003:
1990:
1981:
1977:
1964:
1949:
1944:
1940:
1927:
1920:
1911:
1907:
1894:
1890:
1881:
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1517:
1501:
1500:
1496:
1492:
1487:
1486:
1481:
1477:
1472:
1422:
1392:unearned income
1360:
1320:Social Security
1261:
1244:
1232:
1223:
1214:
1205:
1196:
1177:
1157:
1036:
983:
899:
883:
874:
851:
846:
833:Social Security
777:
533:
528:
515:
489:
421:
416:
404:Social Security
373:
369:
345:
309:
307:
302:
301:
292:Value added tax
277:Kemp Commission
239:
235:
225:
224:
185:
175:
174:
70:
35:
28:
23:
22:
15:
12:
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3205:
3203:Ticket to Work
3200:
3195:
3190:
3185:
3180:
3174:
3172:
3168:
3167:
3165:
3164:
3159:
3154:
3148:
3146:
3142:
3141:
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3134:
3133:
3126:
3119:
3111:
3105:
3104:
3092:
3083:
3074:
3063:
3062:External links
3060:
3058:
3057:
3029:
2997:
2981:
2962:
2935:
2917:
2904:
2878:
2864:
2846:
2834:
2812:
2810:. 2017. p. 40.
2790:
2788:. 2017. p. 39.
2773:
2771:. 2017. p. 38.
2756:
2739:
2722:
2706:
2686:
2654:
2637:
2617:
2608:
2606:. 2017. p. 37.
2591:
2578:
2556:
2543:
2526:
2509:
2492:
2475:
2458:
2441:
2424:
2407:
2390:
2373:
2356:
2354:. August 2005.
2339:
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2271:
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1592:
1566:
1555:26 U.S.C.
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1536:
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1471:
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1455:
1449:
1444:
1439:
1434:
1428:
1426:Cafeteria plan
1421:
1418:
1359:
1356:
1325:In the 1960s,
1312:
1311:
1308:
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1069:Czech Republic
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818:26 U.S.C.
810:26 U.S.C.
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3078:
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3061:
3045:
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3043:The Economist
3039:
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3014:
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3007:
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2673:
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2609:
2605:
2601:
2595:
2592:
2588:
2582:
2579:
2575:
2571:
2565:
2563:
2561:
2557:
2553:
2547:
2544:
2540:
2536:
2530:
2527:
2524:. April 2005.
2523:
2519:
2513:
2510:
2506:
2502:
2496:
2493:
2489:
2485:
2479:
2476:
2472:
2468:
2462:
2459:
2455:
2451:
2445:
2442:
2438:
2434:
2428:
2425:
2422:. March 2011.
2421:
2417:
2411:
2408:
2404:
2400:
2394:
2391:
2388:. March 2011.
2387:
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2207:
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2200:
2196:
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2092:. April 2006.
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2027:public domain
2018:
2014:
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1404:The Economist
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1279:Prior to the
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849:Some students
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527:Compensation
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492:known as the
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453:
452:Kevin Hassett
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396:United States
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131:
130:IRS tax forms
128:
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118:
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111:
108:
106:
103:
101:
98:
96:
93:
91:
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85:Corporate tax
83:
81:
78:
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72:
69:
64:
63:
59:
55:
54:
51:
47:
43:
39:
38:
33:
19:
3145:Key articles
3098:
3048:. Retrieved
3041:
3032:
3023:
3016:. Retrieved
3012:
3000:
2984:
2974:
2965:
2953:. Retrieved
2947:
2938:
2928:
2920:
2907:
2895:. Retrieved
2891:
2881:
2871:
2867:
2858:
2849:
2837:
2829:
2807:
2785:
2776:
2768:
2759:
2751:
2742:
2734:
2725:
2717:
2701:
2681:
2649:
2640:
2632:
2611:
2603:
2594:
2581:
2573:
2546:
2538:
2529:
2521:
2512:
2507:. July 2007.
2504:
2495:
2487:
2478:
2470:
2461:
2453:
2444:
2436:
2427:
2419:
2410:
2402:
2393:
2385:
2376:
2368:
2359:
2351:
2342:
2337:. July 2005.
2334:
2325:
2317:
2308:
2300:
2291:
2283:
2274:
2266:
2257:
2252:. July 2008.
2249:
2240:
2232:
2223:
2215:
2206:
2198:
2189:
2181:
2172:
2164:
2155:
2147:
2138:
2130:
2121:
2113:
2089:
2080:
2072:
2056:
2046:
2016:
1978:
1970:
1941:
1933:
1908:
1900:
1891:
1865:
1844:
1836:
1823:
1811:. Retrieved
1808:Investopedia
1807:
1798:
1786:. Retrieved
1782:
1773:
1762:
1753:
1742:
1732:November 30,
1730:. Retrieved
1720:
1712:
1704:
1694:November 30,
1692:. Retrieved
1665:
1655:November 30,
1653:. Retrieved
1628:. Retrieved
1623:
1611:
1600:
1595:
1585:November 17,
1583:. Retrieved
1578:
1569:
1559:§§ 3101
1550:
1539:
1506:
1497:
1478:
1402:
1396:
1389:
1385:
1369:
1345:
1340:
1338:
1331:
1324:
1313:
1278:
1245:
1234:Payments to
1233:
1224:
1215:
1206:
1197:
1189:
1178:
1158:
1149:
1045:
1037:
1028:
999:
984:
900:
891:
884:
875:
866:
856:
852:
830:
825:
805:
791:
761:
749:
502:
490:
466:
459:
445:
430:
366:
362:
360:
350:
195:Property tax
114:
3301:Legacy debt
3217:Health care
3088:, from the
3079:, from the
3070:, from the
2541:. May 2005.
2439:. May 2009.
2286:. May 2005.
2269:. May 2012.
2150:. May 2005.
1783:faq.ssa.gov
1713:Tax Almanac
1413:progressive
1318:introduced
1252:salespeople
1169:corporation
1165:partnership
1141:Switzerland
1129:South Korea
1109:Netherlands
1015:, or which
963:Philippines
822:§ 1403
814:§ 1401
802:partnership
756:withholding
744:$ 8,239.80
730:$ 7,960.80
716:$ 7,886.40
702:$ 7,347.00
688:$ 7,347.00
674:$ 7,254.00
660:$ 7,049.40
646:$ 4,624.20
632:$ 4,485.60
618:$ 6,621.60
604:$ 6,621.60
590:$ 6,324.00
576:$ 6,045.00
562:$ 5,840.40
548:$ 5,580.00
414:Calculation
115:Payroll tax
3346:Categories
1490:References
1442:Income tax
1372:regressive
1346:In August
1105:Luxembourg
987:Mennonites
844:Exemptions
170:Resistance
110:Income tax
95:Excise tax
90:Estate tax
3050:March 24,
3018:March 24,
2976:Third Way
2897:August 9,
1901:Governing
1525:cite book
1399:Third Way
1358:Criticism
1049:Australia
995:insurance
974:H-2A visa
741:$ 132,900
727:$ 128,400
713:$ 127,200
699:$ 118,500
685:$ 118,500
671:$ 117,000
657:$ 113,700
643:$ 110,100
629:$ 106,800
615:$ 106,800
601:$ 106,800
587:$ 102,000
458:ruled in
200:Sales tax
3306:Numident
3229:Medicare
3224:Medicaid
3103:magazine
2859:CBS News
2065:Archived
2009:Archived
1437:Form W-2
1420:See also
1407:and the
1376:flat tax
1327:Medicare
1316:New Deal
1125:Slovakia
1121:Portugal
989:and the
837:Medicare
816:through
573:$ 97,500
559:$ 94,200
545:$ 90,000
532:Maximum
469:Medicare
437:Title 26
433:codified
419:Overview
408:Medicare
398:federal
267:Flat tax
100:Gift tax
42:a series
2991:by the
2955:July 6,
1864:(pdf).
1843:(pdf).
1813:May 25,
1788:May 25,
1630:May 27,
1288:income.
1259:History
1097:Ireland
1093:Hungary
1085:Germany
1077:Finland
1073:Denmark
1057:Belgium
1053:Austria
400:payroll
394:) is a
287:USA Tax
262:FairTax
210:Use tax
165:Evasion
160:Protest
140:History
1557:
1513:
1296:work).
1143:, and
1137:Sweden
1117:Poland
1113:Norway
1089:Greece
1081:France
1061:Canada
820:
812:
769:refund
529:Limit
3294:Other
3234:SCHIP
1620:(PDF)
1603:, at
1470:Notes
1133:Spain
1101:Japan
1065:Chile
991:Amish
957:, or
935:, or
901:Some
735:2019
721:2018
707:2017
693:2016
679:2015
665:2014
651:2013
637:2012
623:2011
609:2010
595:2009
581:2008
567:2007
553:2006
539:2005
524:Rate
521:Year
247:9–9–9
155:Court
3255:FICA
3052:2012
3020:2012
2957:2018
2899:2020
1899:".
1815:2023
1790:2023
1734:2017
1696:2017
1657:2017
1632:2023
1587:2013
1563:3134
1531:link
1511:ISBN
1431:FICO
1348:2020
1250:and
967:Guam
959:H-2R
955:H-2B
951:H-2A
835:and
783:The
738:6.2%
724:6.2%
710:6.2%
696:6.2%
682:6.2%
668:6.2%
654:6.2%
640:4.2%
626:4.2%
612:6.2%
598:6.2%
584:6.2%
570:6.2%
556:6.2%
542:6.2%
534:Tax
406:and
367:FICA
361:The
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