2013 Tier I Earnings Base and Tax Rates
$113,700.00 - Annual Maximum
6.2% - Employee and Employer Tax Rate
$7,049.40 - Maximum Employee and Employer Tax

2013 Tier II Earnings Base and Tax Rates
$84,300.00 - Annual Maximum
4.4% - Employee Tax Rate
$3,709.20 - Maximum Employee Tax
12.6% - Employer Tax Rate
$10,621.80 - Maximum Employer Tax

2013 Medicare Hospital Insurance Earnings Base and Tax Rate
Annual Maximum - No Limit
1.45% - Employee and Employer Tax Rate
(Additional Taxes are 0.9% of Earnings in Excess of $200,000.00)

2013 Total Tier I, Tier II, & Medicare Hospital Insurance Maximum Tax
Based on Earnings of $113,700.00
$12,407.25 - Employees
$19,319.85 - Employers
(Additional taxes are 1.45% of Earnings in Excess of $113,700.00)

 Amount Needed for Quarter of Social Security Coverage
$1,160.00 in 2013 (Up to 4)

2013 Employer RUIA Tax Rate
0.65% - 12% On First $1,405.00 Per Month

Employee RUIA 2012 Qualifying Earnings
$3,412.50 - For Benefit Year 2013 (Beginning July 1, 2013)

RUIA Daily Benefit Rate
$68.00 - For Benefit Year 2013 (Beginning July 1, 2013)

Work Deduction Exempt Amounts
Full Retirement Age (FRA)
(for months prior to FRA in calendar year):
Annual - $40,080.00; Monthly - $3,340.00
($1.00 Deduction for Each $3.00 of Excess Earnings)

Under FRA
Annual - $15,120.00; Monthly - $1,260.00
($1.00 Deduction for Each $2.00 of Excess Earnings)

Basic Medicare Premium
$104.90

Cost-of-Living Increase December 2012
Tier I - 1.7% and Tier II - 0.6%