Do part-time employees pay a FICA tax at the same rate as full-time employees?

The assertion that part-time employees pay half the FICA tax rate is incorrect. Instead, both part-time and full-time employees pay the same FICA tax rate, which is set by law and applies uniformly to all workers regardless of their employment status. The Federal Insurance Contributions Act (FICA) imposes a payroll tax that funds Social Security and Medicare, and the rate is determined as a percent of an employee's earnings, without reduction based on hours worked.

All employees, regardless of whether they are part-time or full-time, contribute to FICA at the same rate unless specific exemptions apply. As a result, part-time employees are generally responsible for the same percentage of their earned income as full-time employees.

The options that suggest varying rates based on employment status, hour thresholds, or payment based on hours worked miss the key point that taxation applies uniformly across all employment categories under FICA. This ensures a consistent contribution system designed to fund critical social safety nets like Social Security and Medicare.