The tax base for Social Security and Medicare taxes is wages.

a. What is the 2019 total Social Security tax rate? Of this total rate, what is the rate paid by employees? What amount of wages is subject to this tax in 2019?

b. What is the 2019 total Medicare tax rate on wages paid by both employers and employees together? What amount of wages is subject to this tax in 2019? Starting in 2013, an additional Medicare Tax of 0.9% was imposed. Who pays this additional Medicare tax the employer, the employee, or both?