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ITG FAQ #2 Answer-If an employee is collecting social security benefits, is the employer required to withhold social security and Medicare taxes?

Yes. The employer is required to follow the withholding requirements for social security and Medicare taxes even if an employee is collecting social security benefits. Per Chapter 9 of Publication 15, Circular E, Employer's Tax Guide, employee wages are subject to social security and Medicare taxes regardless of the employee's age or whether he or she is receiving social security benefits.

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Page Last Reviewed or Updated: 16-Oct-2015