This case presents the question whether severance payments made to employees terminated against their will are taxable wages under the Federal Insurance Contributions Act (FICA), 26 U. S. C. §3101 et seq . . . . The severance payments here were made to employees terminated against their will, were varied based on jobseniority and time served, and were not linked to the receipt of state unemployment benefits. Under FICA’s broad definition, these severance payments constitute taxable wages.Justice Kennedy for a unanimous Court, minus Justice Kagan who did not participate.