# FICA (US)

> US Federal Insurance Contributions Act payroll taxes funding Social Security and Medicare.

**URL:** https://quilometragem.com/glossary/fica

**Summary:** 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.

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.