The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 temporarily reduced employee’s social security contributions to 4.2%. This tax relief will not be extended into calendar year 2013. Beginning with the first paycheck of 2013 the rate will go back to 6.2%
The IRS announced that the Social Security wage base will increase from $110,100 in 2012 to 113,700 in 2013.
Beginning in January 2013, individuals whose annual wages and compensation paid is in excess of $200,000 will be subject to an additional 0.9% Medicare Tax. The additional withholding will be reflected in the pay period in which an employee’s compensation exceeds this threshold.
Так что, налоговое бремя увеличивается для всех, а не только для тех, кто зарабатывает более 400 000 в год.