I'm new at this but I would like to know why the medicare wages box 5 are greater than my wages box 1?

[jerry2000 · Accepted solution]

Certain of your benefits are paid with pre-tax dollars - that means that the money you paid for them does not show in Box 1 because they are not subject to Federal Income Tax, but all wages are subject to Medicare tax, so the money spent for pre-tax benefits shows in Box 5 but not in Box 1. That usually happens when you have a Sect. 125 or "cafeteria" benefits plan.