Washington DC FICA Tax





What is Washington DC FICA Tax?

The FICA Tax (Federal Insurance Contributions Act) is a United States payroll tax (or employment) imposed by the federal government on both employees and employers to fund the Social Security and Medicare —federal programs that provide benefits for retirees, the disabled, and children of deceased workers.

FICA Tax is also known as Social Security Tax and Medicare Tax lumped together.  Everyone is required to pay the FICA Tax whenever wages are earned.

How much is Washington DC FICA Tax?

The FICA tax rate is 15.3% of taxable wages. The taxable wage base is the first $118,500 paid in wages to each employee during a calendar year. The FICA tax is shared equally between the employee and the employer.  The employee has to pay 7.65% FICA Tax on the wages earned while the employer has to match the contribution.  Effectively, the employer is helping the employee pay 7.65% of the FICA Tax.

Please note the taxable wage base of $118,500 only applies to the Social Security Tax as Medicare Tax has no taxable wage base.

District of Columbia FICA Tax Rate and FICA Tax Limits

The FICA tax rate is 15.3% of taxable wages. The FICA Tax is comprised of the Social Security Tax and Medicare Tax. The Social Security taxable wage base is the first $118,500 paid in wages to each employee during a calendar year.  The Medicare Tax has no income limit.

Washington DC Social Security Tax Rate is 12.4%
Washington DC Medicare Tax Rate is 2.9%
NET Washington DC FICA Tax Rate is 15.3% (12.4% + 2.9%)

Washington DC FICA Tax Limit (Social Security Tax): $118,500
Washington DC FICA Tax Limit (Medicare Tax): No Income Limit

Year State Tax Type Tax Rate Taxable Wage Base
2016 Washington DC Social Security Tax 6.2% $118500
2016 Washington DC Medicare Tax 2.9% No Income Limit
2016 Washington DC Total FICA Tax 15.3%

Washington DC FICA Tax Forms

To file FICA Tax, employers need to use Form 941.  The Form 941 is due every quarter of the year.

Type Form Form Description
IRS Form 941 Federal FICA Tax Form

When is FICA Tax Due?

The FICA Tax is due every three months (quarter) of the year.  The due dates are January 31, April 30, July 31 and October 31.

Tax Quarter Period Due Date
FICA Tax 1st Quarter January – March April 30
FICA Tax 2nd Quarter April – June July 31
FICA Tax 3rd Quarter July – September October 31
FICA Tax 4th Quarter October – December January 31

Who pays for NE FICA Tax?

FICA Tax is paid by both the employer and the employee. The 12.4% Social Security Tax and 2.90% Medicare Tax is shared equally between the employer and employee.  The employer withholds FICA Tax from employee’s paycheck and remits the money to Internal Revenue Service (IRS) every quarter.

The Federal Withholding and State Withholding Tax is employee’s responsibility.  Whereas, Unemployment Tax and FUTA Tax are employer’s responsibility.

Tax Who Pays the Tax?
FICA Tax 12.4% 50% Employee Responsibility (6.2%) 50% Employer Responsibility (6.2%)
Medicare Tax 2.9% 50% Employee Responsibility (1.45%) 50% Employer Responsibility (1.45%)
FUTA Tax Employer's Responsibility
Unemployment Insurance Employer's Responsibility
Federal Withholding Tax Employee Responsibility
State Withholding Tax Employee Responsiblity

Frequently Asked Questions on District of Columbia FICA Taxes

  1. What does FICA Tax stand for? Federal Insurance Contributions Act
  2. What is the FICA Income Limit for 2015? $118,500.  Wages over $118,500 are exempt from Social Security Tax
  3. Who pays for Washington DC FICA Tax? Employee and Employer share the responsibility

Click here for more Frequently Asked Questions on FICA Tax and Withholding Tax.

For More Information on Washington DC FICA Tax and State Withholding Tax

For more information, please contact Internal Revenue Service (IRS) regarding FICA Tax (Form 941) at 800-829-4933.

For Washington DC State Withholding Tax, please visit Washington DC Department of Revenue.

Agency  Website
Internal Revenue Service www.irs.gov
Washington DC Dept of Revenue  http://otr.cfo.dc.gov
Washington DC Dept of Labor www.does.dc.gov