FY 2009 FICA(Social Security) Subsidy

This subsidy is applied by the Statewide Payroll System when the employee is FICA taxable and pays the employee share of FICA.  Employees that are automatically excluded as non-FICA taxable are students, patients and inmates on the Special Payments Payroll (CT).  Others may be excluded by filing the FICA exemption card.  When the employee reaches the FICA OASDI (Old Age, Survivors, and Disability Insurance) tax wage base ($102,000 in 2008), the Medicare (Hospital Insurance) tax alone is applied to the additional wages without any wage base limitation.

NOTE:  The employee share of FICA (Social Security) is exactly matched by the employer.  The wage base for FICA OASDI taxes in calendar 2009 will be announced prior to January 1, 2009.  The tax percentages are expected to remain the same.