2013 social security wage base

Tuesday, January 1st, 2013

2013 Social Security Tax Rate is 6.2%


For 2013, the employee tax rate for social security increases to 6.2%.

The social security wage base limit increases to $113,700.

The employer tax rate for social security remains unchanged at 6.2%.

Employers should implement the 6.2% employee social security tax rate as soon as possible, but not later than February 15, 2013. After implementing the new 6.2% rate, employers should make an adjustment in a subsequent pay period to correct any under-withholding of social security tax as soon as possible, but not later than March 31, 2013.

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