Social Security Tax

/ˈsoʊʃəl səˈkjʊərɪti tæks/

Definitions

  1. (n.) A federal payroll tax imposed on wages and self-employment income to fund Social Security programs, including retirement, disability, and survivors' benefits.
    Employers are required to withhold Social Security tax from employees' paychecks.

Forms

  • social security tax
  • social security taxes

Commentary

Social Security Tax is specifically levied under federal statute as part of payroll taxation and distinct from general income tax; careful drafting should distinguish its statutory basis and scope from other employment taxes.

This glossary is for general informational and educational purposes only. Definitions are jurisdiction-agnostic but reflect terminology and concepts primarily drawn from English and American legal traditions. Nothing herein constitutes legal advice or creates a lawyer-client relationship. Users should consult qualified counsel for advice on specific matters or jurisdictions.

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Amicus Docs | Social Security Tax Definition