The wage base - the highest amount subject to the tax - has gone up every year since 1971.

The wage base will almost certainly be increased.

"Ireland has a higher rate than Germany because of its lower wage base."

At the same time, the nation's wage base will be shrinking.

She also said the increase in the taxable wage base from $7,000 to $7,700 "would have an adverse effect on job creation."

It doesn't increase the wage base throughout the years.

In 36 states, but not New York, the wage base on which the tax is paid is higher than $7,000.

The wage base is the same as for other workers.

In 1990, the rate for employees will rise to 7.65 percent, on a projected wage base of $50,100.

The scheduled increases are part of a long history of increasing both the tax rate and the wage base.