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penguinise t1_iuk4bic wrote

No. FICA is 7.65% of your first $147,000 of wages paid by that employer - since it's applied as a flat tax it is representative of the gross pay on the current check.

The most common cause of this would be receiving a taxable fringe benefit or other non-cash compensation item, which adds to your taxable wages for withholding but not the cash paid.

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