Payroll Tax Glossary

Payroll Tax Glossary

This glossary defines common tax codes and abbreviations that appear on BerniePortal pay stubs, tax filings, and payroll reports. For broader payroll terminology (gross pay, subgroups, voids, and similar), see Payroll Glossary.

Employee Taxes

These taxes are withheld from an employee's paycheck.

FITW — Federal Income Tax Withholding

Federal income tax withheld from each paycheck and remitted to the IRS. The amount is based on the employee's Form W-4 elections, taxable wages, and IRS withholding tables.

SITW — State Income Tax Withholding

State income tax withheld from an employee's paycheck and remitted to the applicable state tax agency. The amount is based on the employee's state withholding elections, taxable wages, and the requirements of the state where the employee performs work. Some states do not have state income tax.

SS (OASDI) — Social Security

The employee share of Social Security tax under FICA. Social Security taxes fund retirement, disability, and survivorship benefits administered by the Social Security Administration.

MED — Medicare

The employee share of Medicare tax under FICA. Medicare tax applies to earned income and supports Medicare coverage when the employee becomes eligible.

MED-HI — Additional Medicare Tax

An additional Medicare tax that applies to earned income above the IRS threshold for high-wage earners. Once wages cross the threshold, the additional amount is withheld.

Employer Taxes

These taxes are paid by the employer. They are not withheld from employee paychecks.

FUTA — Federal Unemployment Tax Act

A federal employer tax that helps fund unemployment insurance administration and related federal unemployment programs. Only employers pay FUTA.

SUI — State Unemployment Insurance

A state tax that funds short-term benefits for workers who lose their jobs through no fault of their own. In most states SUI is funded entirely by employers. Alaska, New Jersey, and Pennsylvania also collect an employee contribution.

SSER — Social Security (Employer)

The employer contribution to Social Security taxes (the employer match for the employee SS/OASDI amount).

MED-R — Medicare (Employer)

The employer contribution to Medicare taxes (the employer match for the employee MED amount).

FICA — Federal Insurance Contributions Act

The combination of Social Security and Medicare taxes. FICA includes both the employee withholdings (SS and MED) and the matching employer contributions.
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