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Encyclopedia > FICA

Federal Insurance Contributions Act (FICA) tax is a The United States of America — also referred to as the United States, the U.S.A., the U.S., America¹, the States, or (archaically) Columbia — is a federal republic of 50 states located primarily in central North America (with the exception of two states: Alaska and Hawaii... United States A tax is an involuntary fee paid by individuals or businesses to a government. Taxes may be paid in cash or kind (although payments in kind may not always be allowed or classified as taxes in all systems). The means of taxation, and the uses to which the funds raised... tax levied in an equal amount on employees and employers to fund old-age, Survivors was a British television programme created by Terry Nation and produced by the BBC from 1975 to 1977. It concerned the plight of a group people who had survived a plague that had killed nearly the entire population of the planet. The programme is usually described as falling into... survivors, and The term disability, as it is applied to humans, refers to any condition that impedes the completion of daily tasks using traditional methods. National governments and global humanitarian agencies have narrowed this definition for their own purposes, only pledging aid to those with specific disabilities of a certain severity. Types... disability Insurance is the business of providing protection against financial aspects of risk, such as those to property, life, health and legal liability. It is one method of the overall concept known as risk management. Introduction In insurance, the insured makes payments called premiums to an insurer, and in return is... insurance portion of the Social Security in the United States is a social insurance program funded through a dedicated payroll tax. It is also known as the Old Age, Survivors and Disability Insurance program (OASDI), in reference to its three components. In the calendar year 2004, it paid out almost $500 billion in benefits... Social Security system and the hospital insurance portion ( The Medicare Program provides health insurance for the elderly and disabled in the USA. It was first passed on July 30, 1965 as a set of amendments to Social Security. Generally, Medicare is available for people age 65 or older, younger people with disabilities, and people with End Stage Renal... Medicare).


For 2005, the Social Security Portion is 6.2% of wages up to $90,000 (this limit goes up each year). The Medicare portion is 1.45% of wages with no limit. If you start a new job halfway through the year and you have already hit the wage base limit for Social Security, your new employer is NOT allowed to stop withholding it until you reach the wage base limit with them. There are some cases, such as a successor-predecessor transfer, where what you have already had withheld is counted in your year-to-date today. If you've overpaid on Social Security because you've had more than 1 job during the year, you will get a refund when you file your taxes.


See also

  • Form W-2

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Deferred Maintenance (750 words)
To assist in this process we created a Deferred Maintenance Task Force including representatives from various areas of state government with consideration of not only large agencies and institutions with facilities, but agencies and institutions that have public safety and health facilities.
By the end of June 2005, the APA is providing all agencies and institutions the opportunity to participate in this project and use FICAS to record a complete inventory of their buildings and life cycle and facility condition assessments of those buildings.
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