FICA/Medicare Withholding

• In addition to income tax, employees are subject to two other payroll deductions - FICA and Medicare - unless an exemption applies.

• The current employee rates are:

  Name	Description	Current Rate
  FICA	Federal Insurance Contributions Acts; also referred to as Social Security tax	4.20%
  Medicare	Federal health insurance program for certain individuals age 65 or older	1.45%

• To read more about FICA and Medicare, see the Social Security website at: http://www.ssa.gov.