When is an employee not subject to FICA tax?

Employees are subject to FICA (Federal Insurance Contributions Act) taxes regardless of age. FICA taxes fund Social Security and Medicare, and all employees must contribute to these programs as long as they're receiving wages for work performed. This tax is applied to earnings without an age limit, making it applicable to those over 70, over 65, and even over 59 1/2 years of age.

Since there is no provision in the law that exempts employees from FICA taxation based solely on being over a certain age, the correct understanding is that the answer indicating "None of the above" accurately reflects that all age groups mentioned maintain their liability for FICA tax as long as they are employees earning wages.