Publication 15 (2022), (Circular E), Employer's Tax Guide
https://www.irs.gov/publications/p15
Social security and Medicare tax for 2022. The rate of social security tax on taxable wages, including qualified sick leave wages and qualified family leave wages paid in 2022 for leave taken after March 31, 2021, and before October 1, 2021, is 6.2% each for the employer and employee or 12.4% for both.
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