It's a tax on the poor who die before retirement age much earlier than the rich.

The rich should have to pay FICA too.

'60 Days into 2024 and Millionaires are Already Done Paying into Social Security'

'February 29, 2024'

"Ninety-four percent of Americans contribute to Social Security all year long, but the wealthy stop paying after their first $168,600 in wage income."

- John B Larson

'Researchers have long known that the rich live longer than the poor. Evidence now suggests that the life expectancy gap is increasing, at least here the United States, which raises troubling questions about the fairness of current efforts to protect Social Security.'

- Brookings. edu