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Glossary entry · The silent subtractors

FICA

Definition

Federal Insurance Contributions Act tax. Splits into 6.2% Social Security (capped at a yearly wage base, $168,600 in 2024) and 1.45% Medicare (no cap), withheld from every paycheck. Employers match the same amount.

Example

On a $70,000 salary, the employee pays $4,340 in Social Security plus $1,015 in Medicare, $5,355 total in FICA.