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Social Security Explained, 2013 Edition
Provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's and disability insurance programs under the Social Security Act.The book explains who is covered by the Social Security system, liability for the tax, how a worker acquires "insured status" required for benefit eligibility and the conditions of entitlement to the various kinds of Social Security benefits.
For 2013, the surcharge rate is 7.0%. Applied rates for employers with an account credit reserve balance will range from 0.5350% to 4.066% and penalty rates for employers with an account credit reserve balance will range from 2.605% to 6.136%. Applied rates for employers with an account debit reserve balance will range from 5.243% to 7.918% and penalty rates for employers with an account debit reserve balance will range from 7.313% to 9.988%. New employers pay a rate of 2.50% and new governmental employers pay a rate of 1.60% in 2013. New employers are exempt from the solvency surcharge (DWD Communication).
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