2.2 Withholding of social security

Commentary

2.2.5 Part-time workers

United States
United States | Commentary

2.2.5 Part-time workers

United States | Commentary

2.2.5     Part-time workers

An employer with part-time workers and workers that are hired for short periods of time will treat those employees in the same manner as a full-time employee for purposes of withholding federal income tax, social security and Medicare taxes.

In most cases, an employer will not take into account the social security withholdings that were withheld for an employee by another employer (see the exception for a Successor Employer, 2.2.2).

For example, even where an employee had reached the maximum wages related to social security withholding when working in other employment in the current calendar year, the

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