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FICA Tax
Updated to reflect IRS Notice 2025-15 regarding requirements for furnishing employees with Forms 1095-C and 1095-B.
Updated to reflect the expiration and removal from this article of exemptions for nonresident disaster response employers and employees on December 31, 2024.
Updated to reflect amended nonresident compensation sourcing rules, effective January 1, 2025.
Updated to reflect an extension of the consolidated claim process deadline.
Updated to reflect final rules amending the overtime pay exemption, effective October 1, 2024, and December 15, 2024.
The maximum earnings subject to the Social Security payroll tax will increase from $168,600 to $176,100 for 2025.
Updated to reflect inflation-adjusted amounts, effective January 1, 2025.
Updated to reflect a tax exemption for nonresident disaster response workers and employers, effective June 24, 2024.
Updated to reflect increased nonresident withholding threshold, effective March 23, 2024.
Updated to reflect an exemption for nonresident short-term-service employees, effective January 1, 2024.
HR and payroll considerations for employers regarding FICA tax laws. Support on following rules and regulations regarding this topic.