The social security wage base increases in 2014 to $117,000, up $3,300 from the 2013 cap. The tax rate for employers and employees remains at 6.2%, and the employer's and employees medicare tax remains at 1.45%, but the 0.9% medicare surtax kicks in for singles earning over $200,000 and couples earning over $250,000. The surtax doesn't affect the employer's share. S
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