Archive: Sveta Milusheva
![Social Security Card: Senior woman holding card in hand on white background](https://crr.bc.edu/wp-content/uploads/2022/11/social_security_4-1536x913.jpg.webp)
Abstract The increasing cost of employer contributions for employee health insurance reduces the percentage of compensation that is subject to the payroll tax. Rising insurance contributions can also have a more subtle effect on the Social Security tax base because they influence the distribution of money wages. Workers bear most of the burden of employer…