The American Taxpayer Relief Act passed to avert the “fiscal cliff” addressed many tax issues but, as expected, it did not contain provisions to extend the tax reduction of the employee portion of Social Security.  For 2013 the Employee Rate reverts to 6.2%, the same as the employer rate.

The IRS will soon publish new 2013 Federal Withholding Tax Tables to reflect the new federal rates that were passed.  When the tables are published, they can be found in Publication 15 on the IRS website at