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For the Old Age, Survivors and Disability Insurance (OASDI) tax or Social Security tax in the United States, the Social Security Wage Base (SSWB) is the maximum earned gross income or upper threshold on which a wage earner's Social Security tax may be imposed. The Social Security tax is one component of the Federal Insurance Contributions Act tax (FICA) and Self-employment tax, the other component being the Medicare tax. It is also the maximum amount of covered wages that are taken into account when average earnings are calculated in order to determine a worker's Social Security benefit. In 2010, the Social Security Wage Base was $106,800 and the Social Security tax rate was 6.20% paid by the employee and 6.20% paid by the employer.〔Publication 15, ''Employer's Tax Guide (Circular E)'' (Jan. 2007), p. 16, Internal Revenue Service, U.S. Dep't of the Treasury.〕 A person with $10,000 of gross income had $620.00 withheld as Social Security tax from his check and the employer sent an additional $620.00. A person with $110,000 of gross income in 2010 incurred Social Security tax of $6,621.60 (resulting in an effective rate of approximately 6% - the rate was lower because the income was more than the 2010 "wage base", see below), with $6,621.60 paid by the employer. A person who earned a million dollars in wages paid the same $6,621.60 in Social Security tax (resulting in an effective rate of approximately 0.66%), with similar employer matching. In the cases of the $110k and $1m earners, each paid the same amount into the social security system, and both will take the same out of the social security system. ==Details== The Congressional Budget Office considers the employer share of taxes to be passed on to employees in the form of lower wages that would otherwise be paid and counts them as part of the employees’ tax burden. Self-employed individuals pay the entire amount of applicable tax. When an employee works for several different companies during a tax year, his or her Social Security deductions could exceed the cap, because each employer may not know how much the employee has already paid in Social Security tax in other jobs. The Social Security tax coverage will be calculated on his or her personal return and any excess is applied towards his or her Federal taxes. For example in 2010 an employee works two jobs (either concurrently or consecutively) paying $60,000 each. Since each employer calculates the social security taxes independently each employer will deduct 6.2% of the $60,000 employee’s salary, $3,720, for a grand total of $7,440 which exceeds the cap of $6,621.60 by $818.40. The over-payment would be entered on line 69 on the 1040 IRS Tax form and, assuming the employee didn’t owe any other Federal Taxes, refunded to the employee. The employers who each paid $3,720 will not get a refund since they are not aware that the employee overpaid in aggregate for the year and Social Security keeps the $818.40 overage. Even if they become aware of the overpayment there is no method to claim the overpayment. Of note, several occupations are exempted from the current cap with a far lower cap, such as food service employees and domestic help employees. Currently (2014) the cap is $6,500 in wages. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Social Security Wage Base」の詳細全文を読む スポンサード リンク
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