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FICA Tax
Updated to reflect amended Metropolitan Commuter Transportation Mobility Tax rates, effective July 1, 2025.
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.
The maximum earnings subject to the Social Security payroll tax will increase from $168,600 to $176,100 for 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.
Updated to reflect an exemption for short-term-service employees, effective January 1, 2024.
Updated to reflect amended employee notification requirements, effective January 1, 2024.
Updated to reflect Form DR 0995 regarding required employee tax credit notices.
HR and payroll considerations for employers regarding FICA tax laws. Support on following rules and regulations regarding this topic.