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Yes, that is correct. Medicare taxes are not paid by the employee nor by the employer on any employer (pension, discretionary) contributions. On employee contributions made through salary deferrals both social security (up to $102,000) and medicare (on all income) taxes are paid by the employee and the employer.
My last answer and my first one state the same thing. I am differentiating between who makes the contribution (the employer or the employee). On employer contributions (not employee contributions) neither the employee nor the employer pay any FICA social security nor medicare taxes. The employer contributions I am referring to are contributions that are only made by the employer such as pension contributions, matches on 401(k)s, and discretionary employer contributions to a profit sharing or 401(k) plan.
On employee contributions that are made only by employees via salary or elective deferrals from an employee's pay the employee pays both social security and medicare taxes and the employer also pays both social security and medicare taxes on the employees compensation (only up to $102,000 on the social security portion).
When I used the word FICA taxes I was referring to both social security and medicare taxes.