Do I have to pay FICA taxes on my earnings if I also collect Social Security?

Yes. There is no exemption for paying the Federal Insurance Contribution Act (FICA) payroll taxes that fund the Social Security and Medicare systems. As long as you work in a job that is covered by Social Security, FICA taxes will be withheld from your paycheck.

The same goes if you remain actively self-employed. If you net more than $400 from your business in a year, you are liable for Social Security and Medicare taxes — as both employer and employee — via the Self-Employed Contributions Act (SECA) taxes you pay with your federal tax return.

Keep in mind

Your work income could temporarily lower your benefit if you claimed Social Security before reaching full retirement age (66 and 8 months for people born in 1958, 66 and 10 months for those born in 1959 and 67 for those born in 1960 or later). Early filers are subject to Social Security's earnings test, which triggers withholding from benefits if your income exceeds an annual cap (in 2025, it’s $23,400).