FICA
US payroll taxes that fund Social Security and Medicare, deducted automatically from every paycheck.
FICA (Federal Insurance Contributions Act) tax funds Social Security (6.2% of wages up to an annual cap) and Medicare (1.45% of all wages, with an additional 0.9% above a high-income threshold). It's separate from federal income tax and is withheld automatically — it doesn't depend on deductions or filing status the way income tax does.
Worked Example
On a $70,000 salary, FICA withholding is 6.2% + 1.45% = 7.65% of wages, or about $5,355/year, before any federal or state income tax is even calculated.
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