Wages Paid to Children Under 18

Are wages paid to children who are under the age of 18 subject to FICA withholding?

Generally, yes. Wages paid to all employees are subject to FICA withholding unless there is a specific exemption. The exemption that applies to children applies only to a sole proprietor who employs his own children who are under the age of 18. This exemption also applies to the children of the partners of a partnership, but only if all of the partners are the children’s parents.