Tax & Compliance
US Federal Insurance Contributions Act payroll taxes funding Social Security and Medicare.
FICA is the US Federal Insurance Contributions Act payroll tax funding Social Security (6.2%) and Medicare (1.45%): 7.65% paid by the employee and another 7.65% by the employer. Self-employed pay both halves via SECA (15.3%). Mileage reimbursed under an accountable plan is not wages and stays out of FICA; non-accountable reimbursements are wages and subject to FICA.