U.S. Federal Insurance Contribution Act (FICA) Tax Rates
Wage Base
Limit
Tax Rate
Maximum Annual
Contribution
Employee
Employer
Employee
Employer
2011
Up to $106,800
Over 106,800
5.65
1.45
7.65
1.45
$6,034
N/A
$8,170
N/A
2012
Up to $110,100
Over 110,100
5.65
1.45
7.65
1.45
$6,221
N/A
$8,170
N/A
2013
Up to 113,700
113,701 – 200,000
Over 200,000
1
7.65
1.45
2.35
7.65
1.45
2.35
$8,698
9,949
N/A
$8,698
9,949
N/A
Net
Earnings
Limit
Self-employed
Tax Rate
Maximum
Annual
Contribution
2011
Up to $106,800
Over 106,800
13.3
2.9
$14,204
N/A
2012
Up to $110,100
Over 110,100
13.3
2.9
$14,643
N/A
2013
Up to 113,700
113,701 – 200,000
Over 200,000
1
15.3
2.9
3.8
$17,396
19,899
N/A
/ 141
Social Security and Medicare Taxes
Self-employment Tax
Notes
(1) The threshold for the higher rate for the Medicare portion of the FICA tax is $200,000 of
wages or self-employment income for a single filer, $250,000 for married taxpayers filing a
joint return and $125,000 for married taxpayers filing separately.
Current as of June 30, 2013
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