Housestaff (appointed at any FTE level) participate in a mandatory FICA Alternative Plan (401(a) account). Participants are required to make a 7.5% pre-tax contribution to this account. However, these contributions are in substitute for the 6.2% post-tax Social Security (FICA) taxes that other employee groups are required to pay. Further optional contributions may be made into both the 403(b) and the 457 plans. (Contribution limits apply).