Employer Contribution Tax Credit / FICA Wages

Would it be fair to say that "FICA Wages" = Total Compensation less Section 125 premiums?  Lots of articles that throw around the term "FICA Wages" like "everyone knows what that means."

While § 3121(a)’s definition is much more detailed, your shorthand covers the essence for many employees of many smaller-business employers to which the tax credit might apply.

Also, one might refer to Form W-2 box 3.

I.R.C. (26 U.S.C.) § 3121 https://uscode.house.gov/view.xhtml?req=(title:26%20section:3121%20edition:prelim)%20OR%20(granuleid:USC-prelim-title26-section3121)&f=treesort&edition=prelim&num=0&jumpTo=true

austin3515, I'm not sure what you mean by "Total Compensation." Note that, for example, nonqualified deferred compensation that is not currently subject to income tax (because properly deferred) is generally subject to FICA under IRC sec. 3121(v).

Well I was talking about the 99.999% I guess...