26 CFR 31.3101-2 - Rates and computation of employee tax.
(a)Old-Age, Survivors, and Disability Insurance. The rates of employee tax for Old-Age, Survivors, and Disability Insurance (OASDI) with respect to wages received in calendar years after 1983 are as follows (these regulations do not reflect off-Code revisions to the following rates):
|1984, 1985, 1986, or 1987||5.7|
|1988 or 1989||6.06|
|1990 and subsequent years||6.2|
|1974, 1975, 1976, or 1977||0.90|
|1979 or 1980||1.05|
|1981, 1982, 1983, or 1984||1.30|
|1986 and subsequent years||1.45|
(2)Additional Medicare Tax.
(i) The rate of Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, is as follows:
|Beginning after December 31, 2012||0.9|
(ii) Individuals are liable for Additional Medicare Tax with respect to wages received in taxable years beginning after December 31, 2012, which are in excess of:
|Married individual filing a joint return||$250,000|
|Married individual filing a separate return||125,000|
|Any other case||200,000|
(d)Effective/applicability date. Paragraphs (a), (b), and (c) of this section apply to quarters beginning on or after November 29, 2013.