SSDI - Social Security Trust Account - Old Age

Deduction Type:FICA
Applicable Pay Group(s): 01, 06, 20
Action/Form: Tax & Workers Compensation
Contact Information:Division of Statewide Payroll 208-334-3100, option 2
Limit Amounts: $9,114.0​0
SSDI  and SSHI are only calculated when the employee's 'FICA Exempt' Indicator = N (Not Exempt).  Both taxes are taken every payroll and are calculated by multiplying the FICA Gross (Gross Pay plus Taxable Fringe less Pre-FICA Deductions) by the applicable rate.  SSDI has a maximum limit amount each calendar year, but SSHI does not.  These taxes are withheld from the employee's gross pay and the employer pays a matching amount. The employee and employer amounts of SSHI should always be the same.