한 회사에서는 한도액이 차면 그 다음에는 공제를 안하게 됩니다. 더 공제되는 경우는 2-3직장에서 함께 FICA를 공제하는 경우입니다.
초과지불을 한 경우는 연방세금보고시 환불신청을 하면됩니다.
아래 참조하세요
Generally, FICA taxes are collected at a rate of 7.65% on gross earnings – earnings before any deductions. The breakdown of FICA is 6.2% for Social Security (Old-Age, Survivors, and Disability Insurance or OASDI) and 1.45% for Medicare. The following table shows the FICA limits for 2005 through 2011:
2011 FICA Tax and Social Security Limits
* FICA Tax Rate = 7.65%
* Social Security Limit = $106,800
* Maximum Social Security Contribution = $6,621.60
2010 FICA Tax and Social Security Limits
* FICA Tax Rate = 7.65%
* Social Security Limit = $106,800
* Maximum Social Security Contribution = $6,621.60
Overpayment of Social Security Taxes
If you work more than one job in any tax year, and your earnings are in excess of $106,800 in 2009, 2010, or 2011, then you may have paid too much Social Security tax. When you have more than one job in a year, each of your employers is required to withhold Social Security taxes on your wages. In this situation, you may end up exceeding the maximum Social Security contribution limit. You can claim a refund on form 1040 when you file your personal income tax return with the Internal Revenue Service.
