Federal income tax, Social Security, Medicare and state or local taxes use different rules and sometimes different wage bases.
Which tax is being withheld?
FITW is federal income-tax withholding. FICA combines Social Security and Medicare. OASDI is the Social Security portion. State income tax is often shown as SIT, SITW or SWT. A medical-insurance deduction is not Medicare tax even if both labels contain MED.
Employee taxes and employer costs
Ordinary employer Social Security and Medicare contributions are separate from employee deductions. FUTA is paid by the employer. State unemployment arrangements differ, so establish the state and payer before classifying an entry as an error.
In an example with $2,000 of wages covered by both ordinary FICA taxes, the employee Social Security amount is $124 and Medicare is $29. This assumes the Social Security wage base and additional Medicare threshold do not alter the calculation. Use the current tax year’s rules for a real statement.
Look up the codes in this section
| Code or label | Meaning or possible interpretation |
|---|---|
| EIC | Earned Income Credit |
| FICA | Social Security and Medicare payroll taxes |
| FITW | Federal income tax withholding |
| FUTA | Federal unemployment tax |
| FUTA SUI | Federal and state unemployment insurance |
| LOCAL TAX | Local income or wage tax |
| LST | Local Services Tax Confirm with employer |
| MED | Medical premium or Medicare: an ambiguous label |
| Medicare | Medicare payroll tax |
| OASDI | Social Security payroll tax |
| PCN | Philadelphia wage-tax label for nonresidents Confirm with employer |
| PCR | Philadelphia wage-tax label for residents Confirm with employer |
| SITW / SIT | State income tax withholding |
| SMD | Maryland state withholding label Confirm with employer |
| SNJ | New Jersey state withholding label Confirm with employer |
| SOH | Ohio state withholding label Confirm with employer |
| SPA | Pennsylvania state withholding label Confirm with employer |
| ss-r On Paycheck Meaning | It refers to the portion of your earnings that is withheld to fund your future Social Security retirement benefits. This deduction is a standard part of payroll taxes in most emplo |
| Understanding SUI in Payroll USA | When reviewing a payslip in the United States, you may come across the abbreviation SUI. This stands for State Unemployment Insurance, a key payroll tax that employers must pay in |
| SVA | Virginia state withholding label Confirm with employer |
| UPA | Pennsylvania unemployment contribution label Confirm with employer |
Source and next step
See the official background guidance for the underlying rules. Internal abbreviations are employer-defined and must be confirmed locally.
Browse the complete payroll abbreviation directory or payroll guides for the wider context.