The employer's Social Security tax rate for 2013 is 6.2% of each employee's first $113,700 of wages, salaries, etc. The employer's Social Security tax does not apply to any employee's wages, salaries, etc. that are in excess of $113,700 during the year 2013.

The employer's Social Security tax is in addition to the employee's Social Security tax. But unlike the employee's Social Security tax, the employer's Social Security tax was not reduced for the years 2012 and 2011.

In addition to the employer's Social Security tax, there is also an employer's Medicare tax. The Medicare tax applies to every dollar of an employee's wages, salaries, etc. In other words, there is no wage limit or cap for the Medicare tax.

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