Calculating Social Security and Medicare Taxes assume a Social Security tax rate of 6.2% is applied to maximum earnings of $ 128,400 and a Medicare tax rate of 1.45% is Medicare taxes for the following situations:

Cumul pay before current weekly payroll	Current gross pay	Year to date earrings	Soc sec maximum	Amount over max soc sec	Amount subject to soc sec	Soc security tax withheld	Medicare tax withheld
31,000	1,500	32,500	128,400	0	1,500
53,000	2,860	55,860	128,400	0	2,860
125,500	3,140	128,640	128,400	240
127,600	2,920	130,520	128,400	2,120