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Federal Insurance Contributions Act tax
Federal Insurance Contributions Act (FICA) tax is a United States federal payroll (or employment) tax〔The FICA tax is imposed under the Federal Insurance Contributions Act, which is codified as 〕 imposed on both employees and employers to fund Social Security and Medicare—federal programs that provide benefits for retirees, the disabled, and children of deceased workers. The tax also provides funds to the health care system for institutions that provide healthcare for workers that do not have health insurance and can not afford healthcare treatment. Social Security benefits include old-age, survivors, and disability insurance (OASDI); Medicare provides hospital insurance benefits for the elderly. The amount that one pays in payroll taxes throughout one's working career is associated indirectly with the social security benefits annuity that one receives as a retiree. This has caused some to claim that the payroll tax is not a tax because its collection is tied to a benefit.〔Kevin A. Hassett, March 29, 2005, "Is the Payroll Tax a Tax?" ''National Review Online'', at ().〕 The United States Supreme Court decided in ''Flemming v. Nestor'' (1960) that no one has an accrued property right to benefits from Social Security. The Federal Insurance Contributions Act is currently codified at Title 26, Subtitle C, Chapter 21 of the United States Code.〔(CHAPTER 21—Federal Insurance Contributions Act ) from the Legal Information Institute at Cornell Law School〕
==Calculation==
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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