As a rule, yes. The H-1B status does not exempt anyone from these taxes: once the professional is treated as a tax resident, they contribute to Social Security and Medicare just like any other employee in the United States. These two contributions make up what is commonly known as FICA taxes.
Tax residency is not the same as immigration status. It is determined based on the amount of physical time spent in the country, and it is precisely when an H-1B holder is considered a tax resident that they enter the standard FICA regime. From that point on, the contribution is withheld from their paycheck, and the employer also remits its own share.
In practice, this means that:
- The withholding typically appears directly on your pay stub.
- Both the employee and the employer contribute, each with their respective share.
- These amounts fund benefits such as retirement and healthcare assistance.
Because there are individual circumstances that may vary and tax rules can change, it is worth confirming your situation with a tax professional or through official sources before drawing conclusions about withholdings and any potential exceptions.
Learn more about H-1B
- Initial validity
- 3 years
- Extension
- Up to 6 years total
- Annual cap
- 85,000 visas
- Processing
- 6-12 months
About the author
Victoria Harper
Editor-in-Chief
As a journalist and lead editor at Visto n’ Visa, Victoria helps ensure that immigration topics are covered in a clear, trustworthy, and easy-to-understand way. Her focus is on delivering useful, human, and relevant content for people exploring new paths abroad.