As previously stated, the employer must consider the taxable wage base when computing the OASDI portion of FICA. However, once the OASDI taxable wage base is exceeded, all payments made to the employee during the remainder of the year are not subject to FICA. OASDI Cap scenario ALL of the earnings to date and current earnings are above the wage cap. Give It A Try Note: Round to the nearest cent and if an amount is zero, enter "0" Anne Hathway has earned to date $209,000 and has current earnings of $15,575 Employee: Anne Hathway Earnings to Date: Current Earnings: OASDI Withholding $209,000.00 $15,675.00