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Posted

Looking at the 2013 Schedule SE and want to make sure I'm understanding correctly.

We are back to a .5 multiplier on both the SS and Medicare to determine the deduction?

The .596 multiplier on the SS was just 2011 and 2012, correct?

Posted

Correct. There is no longer a 2% reduction (on the employee's side) from 7.65% to 5.65% for FICA. So, the employer will now pay exactly what the employee pays; not more. So, it would be 50%.

Good Luck!

CPC, QPA, QKA, TGPC, ERPA

Posted

But there's a change in the Medicare surtax, right? Without looking it up, I seem to recall it was something like 2.9% on earned income up to 200,000, and 3.8% on earned income over that?

GROAN - at just a quick look, the amount of income subject to this extra tax will be dependent upon filing status? So it looks as though we'll have to know this in order to calculate S/E contribution/deductions? I sure hope I'm wrong about this...

See IRS form 8959.

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