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FICA tax is a combination of a 6.2% social security tax and a 1.45% Medicare tax. The social security tax is assessed on wages up to $87,000;
 

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FEDERAL WITHHOLDING TAX TABLE FOR WAGES PAID JANUARY 1, 2005 AND AFTER ... SOCIAL SECURITY (FICA): The social security wage base for 2004 is $90...
 

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