Q. One of my employees asked me to stop withholding Social Security tax from his paycheck. He brought in a big pile of documents he downloaded from the Internet. These documents say that there is no law that requires people to pay Social Security taxes, and that the Social Security system is unconstitutional. He has also said that he plans to "revoke" his Social Security number. Is Social Security mandatory?
A. Social Security is mandatory and constitutional. New ministers may drop out of Social Security with respect to earnings from their ministry. But otherwise, Social Security tax is mandatory. Just like the Medicare payroll tax, income tax, sales tax, and all the other taxes Americans pay. The Federal Insurance Contributions Act (FICA) specifically requires every employee, employer, and self-employed person to pay Social Security tax.
	Employees must pay Social Security tax "in addition to other taxes" per Section 3101a of Subchapter A of Chapter 21 (FICA) of Subtitle C of the Internal Revenue Code. The IRS Code is located in Title 26 of the United States Code, the compilation of all federal laws.
Employers must withhold the tax from wages (Section 3102a of Subchapter B of FICA) and match them (Section 3111a). Section 1401a of Chapter 2 of Subtitle A of the same law covers the self-employed.
The Supreme Court ruled on May 24, 1937 that Social Security is constitutional.
Social Security numbers are not revocable. The IRS Code -- Section 6109 (a) -- requires the use of Social Security numbers on tax documents. The same section requires every individual to furnish his or her number to any institution (such as an employer or a bank) that is required to provide the IRS with information about the individual.