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2021 Publication 531 - IRS tax forms
www.irs.govPub. 531, such as legislation enacted after it was published, go to IRS.gov/Pub531. What's New For 2021, the maximum amount of wages and tips subject to social security tax is increased to $142,800. The social security tax rate an employee must pay on tips remains at 6.2% (0.062). Reminders Additional Medicare Tax. A 0.9% Additional Medicare