Glossary · Visa holders
FICA
FICA is the federal payroll tax for Social Security and Medicare, named for the Federal Insurance Contributions Act that imposes it.
Updated · Sources
Withheld from wages in 2026
- 6.2%
- goes to Social Security, on up to $184,500 of your wages.
- 1.45%
- goes to Medicare, on all your wages, with no cap.
- 0.9%
- more is withheld on wages over $200,000, as Additional Medicare Tax.
Your employer pays a matching 6.2% and 1.45%, and none of the 0.9%.
As a rule, FICA applies to wages for work done in the US, whatever your citizenship or residence, or your employer’s. An H-1B worker usually pays it the same way a US citizen does. Your employer withholds your share from each paycheck, and your Form W-2 shows the amounts. FICA applies only to wages. Self-employment income carries its own tax, which nonresident aliens generally do not owe.
The main exemption is for nonresident students and scholars on F, J, M or Q visas. Their pay is exempt when the work carries out the purpose of the visa, such as a campus job or practical training. A student who becomes a resident alien loses this exemption, though nothing about the visa has changed. Spouses and children on F-2 or J-2 visas pay FICA on any work. FICA taken from exempt pay can be refunded, by the employer or through the IRS.
A totalization agreement is a social security treaty between the US and another country. It can let you keep paying into your home country’s system instead of FICA. To claim it, you give your US employer a certificate of coverage from your home country’s social security agency.
Sources
- 26 U.S.C. § 3101, Rate of tax (Social Security and Medicare)
- 26 U.S.C. § 3121, Definitions (employment for FICA)
- IRS, Publication 15 (2026), Employer’s Tax Guide
- IRS, Publication 519 (2025), U.S. Tax Guide for Aliens
Reviewed and updated September 2026. General information, not advice for your situation.