어떤 회사인지, 어떻게 급여를 계약하셨는 지를 모르기 때문에 기본적인 설명만 하겠읍니다.
FICA는 받으신 월급에서 은퇴를 대비하여 연방정부에서 강제로 징수합니다. 보통 회사이면 개인이 Social security로 6.2%, medicare로 1.45%를 월급에서 공제하고, 똑같은 세율을 회사에서 내어 줍니다. 일을 언제 시작하신 건 상관이 없읍니다. 매년 실제로 받는 금액에서 공제를 하는 거지, 연봉예상액에서 공제를 하는 건 아닙니다.
급여담당의 대답이 조금 의심스럽군요. ADP는 질문님의 회사와 계약을 맺어서 월급프로세싱만 해주는 곳으로, 보통 회사의 경우라면 위의 방법에 따라 해주겠지요. 하지만 질문님의 회사가 ADP에게 다른 방법으로 하라고 지시하면 거기에 따르는 게 ADP입니다.
아래를 읽어 보십시요 (IRS)
The Federal Insurance Contributions Act (FICA) provides for a federal system of old-age, survivors, disability, and hospital insurance. The old-age, survivors, and disability insurance part is financed by the social security tax. The hospital insurance part is financed by the Medicare tax. Each of these taxes is reported separately.
Generally, you are required to withhold social security and Medicare taxes from your employees’ wages and you must also pay a matching amount of these taxes. Certain types of wages and compensation are not subject to social security and Medicare taxes. See sections 5 and 15 for details. Generally, 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. If the employee reported tips, see section 6.
Tax rates and the social security wage base limit. Social security and Medicare taxes have different rates and only the social security tax has a wage base limit. The wage base limit is the maximum wage that is subject to the tax for the year. Determine the amount of withholding for social security and Medicare taxes by multiplying each payment by the employee tax rate. There are no withholding allowances for social security and Medicare taxes.
The employee tax rate for social security is 6.2% (amount withheld). The employer tax rate for social security is also 6.2% (12.4% total). The 2006 wage base limit was $94,200. For 2007, the wage base limit is $97,500.
The employee tax rate for Medicare is 1.45% (amount withheld). The employer tax rate for Medicare tax is also 1.45% (2.9% total). There is no wage base