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          Social Security has announced the increase in 2009 for the maximum amount of earnings subject to the Social Security tax. The Social Security wage base will be $106,800 up from $102,000 in 2008. Beginning January 1, 2009, employers should withhold Social Security taxes (6.2 percent) from employeee's wages up to $106,800 and withhold the Medicare tax (1.45 percent) on all wages. Employees must match the tax payments withheld from employees' wages.