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ITG FAQ #1 Answer-Are all employees subject to social security and Medicare taxes?

Generally, you must withhold social security and Medicare taxes from your employees’ wages and you must also pay a matching amount of these taxes. Tribal council representatives are not subject to social security and Medicare taxes. Other types of wages and compensation not subject to social security taxes can be found in Chapter 15 of Publication 15, Circular E, Employer's Tax Guide.

Deceased employees are subject to social security and Medicare taxes for wages paid to the beneficiary or estate in the same calendar year as the worker’s death. Wages paid to the beneficiary or estate after the calendar year of the worker’s death are not subject to social security and Medicare taxes.

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Page Last Reviewed or Updated: 18-Nov-2013