Depends on how you count it. The Congressional Budget Office says that on the whole FICA is progressive because people who have earned lower wages over their li

Depends on how you count it. The Congressional Budget Office says that on the whole FICA is progressive because people who have earned lower wages over their life get more back as a percentage of their earnings. http://www.cbpp.org/cms/?fa=view&id=531 http://www.cbpp.org/cms/?fa=view&id=531: For the first dollar of average lifetime income, you get a Social Security benefit of $0.90. At higher incomes, a $1 increase in average lifetime income adds only $0.15 to annual benefits.