**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)).
**(b) Hospital insurance**
(1) **In general** — In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
(2) **Additional tax** — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of—
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and
(C) in any other case, $200,000.
**(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
File SHA-256: cb42565f240a1ef3a3db583d4d9536393e939bdb1969b40675e130de7c3edbae. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. This page displays the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Stable record: federal_law:legal_authorities:record_usc_4edac34158a50b212c60eb45 Source file: Laws/federal/codes/united-states-code/title-26/section-3101-rate-of-tax--318886ae3f.md Pages: Not recorded – Not recorded Passage SHA-256: 04b5e1cd546f0e800d0faa532a9afbeee634e4d3d1ee342d5a7e176ab02ffef8 Retained source evidence SHA-256: cb42565f240a1ef3a3db583d4d9536393e939bdb1969b40675e130de7c3edbae
Source location: Title 26, Chapter 21, § 3101; chapter-021-federal-insurance-contributions-act.md
Stored source content
**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)).
**(b) Hospital insurance**
(1) **In general** — In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
(2) **Additional tax** — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of—
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and
(C) in any other case, $200,000.
**(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
§ 3101. Rate of tax
(a) Old-age, survivors, and disability insurance
In addition to other taxes, there is hereby im-
posed on the income of every individual a tax
equal to 6.2 percent of the wages (as defined in
section 3121(a)) received by the individual with
respect to employment (as defined in section
3121(b)).
(b) Hospital insurance
(1) In general
In addition to the tax imposed by the pre-
ceding subsection, there is hereby imposed on
the income of every individual a tax equal to
1.45 percent of the wages (as defined in section
3121(a)) received by him with respect to em-
ployment (as defined in section 3121(b)).
(2) Additional tax
In addition to the tax imposed by paragraph
(1) and the preceding subsection, there is here-
by imposed on every taxpayer (other than a
corporation, estate, or trust) a tax equal to 0.9
percent of wages which are received with re-
spect to employment (as defined in section
3121(b)) during any taxable year beginning
after December 31, 2012, and which are in ex-
cess of—
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as
defined in section 7703) filing a separate re-
turn, 1⁄2 of the dollar amount determined
under subparagraph (A), and
(C) in any other case, $200,000.
(c) Relief from taxes in cases covered by certain
international agreements
During any period in which there is in effect
an agreement entered into pursuant to section
233 of the Social Security Act with any foreign
country, wages received by or paid to an indi-
vidual shall be exempt from the taxes imposed
by this section to the extent that such wages are
subject under such agreement exclusively to the
laws applicable to the social security system of
such foreign country.
(Aug. 16, 1954, ch. 736, 68A Stat.