FICA, or the Federal Insurance Contributions Act, is a payroll tax in the United States that is withheld from employees' paychecks to cover Social Security and Medicare, two federal services that offer coverage to seniors, disabled persons, and families of deceased workers. These taxes are paid equally by both workers and employers.
The same percentage, 6.2% plus 1.45% = 7.65% is also contributed by the employer to make it a total of 15.3%.