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Pre-tax vs post-tax deductions

Pre-tax deductions reduce your taxable wages before tax is calculated. Post-tax deductions come out after. Some pre-tax deductions reduce FICA — others do not.

DeductionReduces federal taxable wages?Reduces FICA?Reduces state taxable wages?
Traditional 401(k)YesNoUsually yes
Roth 401(k)NoNoNo
HSA (via payroll)YesYesUsually yes
FSA (Health or Dep. Care)YesYesUsually yes
Health/Dental/Vision (Section 125)YesYesUsually yes (PA: no)
Voluntary life insurance (post-tax)NoNoNo
Union duesNoNoSome states allow at filing
Garnishment / child supportNoNoNo

Specific employer plans may differ. Always confirm with your benefits portal or payroll team.

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