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Social Security & Medicare Wage Base and Tax Rates

Year Wage Base Tax Rate Maximum Tax
2011 $ 106,800 4.20% $4,485.60
2010 $ 106,800 6.20% $6,621.60
2009 $ 106,800 6.20% $ 6,621.60
2008 $ 102,000 6.20% $ 6,324.00
2007 $ 97,500 6.20% $ 6,045.00
2006 $ 94,200 6.20% $ 5,840.40
2005 $ 90,000 6.20% $ 5,580.00
2004 $ 87,900 6.20% $ 5,449.80
2003 $ 87,000 6.20% $ 5,394.00
2002 $ 84,900 6.20% $ 5,263.80
2001 $ 80,400 6.20% $ 4,984.80
2000 $ 76,200 6.20% $ 4,724.40

Medicare – no limit, tax rate 1.45%.
Under The Health Care Reform Act, Medicare tax is scheduled to increase for high income earners ($250,000 in wages if married, $200,000 if single) in 2013.