Which amount is subject to FICA tax when a member loses basic pay due to court martial?

When evaluating the amounts subject to FICA (Federal Insurance Contributions Act) tax in the context of a member losing basic pay due to a court-martial, it is important to distinguish between different types of pay and their implications for taxation.

The FICA tax applies to earnings that are considered taxable wages. In this scenario, the amount that is typically subject to FICA tax is the amount directly deducted from a member's pay as a result of a fine. This deduction is viewed as a reduction of their income and is treated as taxable for purposes of Social Security and Medicare taxes. Hence, the amount of fine deducted from pay is indeed the figure that will still trigger FICA tax obligations.

Other amounts, such as the total amount forfeited or remaining bonus pay, do not directly correspond to the regular compensation that FICA taxes are calculated on. Basic salary for a period during which the member is facing court proceedings may also be treated differently, depending on the specifics of the case and the type of forfeiture involved. Therefore, focusing on the fines deducted gives a clearer picture of what affects the income subjected to FICA taxes.