Social Security Explained, 2013 Edition (Payroll Management Professional Series)

The 2013 edition of Social Security Explained succinctly provides a succinct, comprehensive, and detailed explanation of the federal old-age, survivor's and disability insurance programs under the Social Security Act.

Social Security Explained covers:

• Who is covered by the Social Security system
• Liability for the tax, how a worker acquires ""insured status"" required for benefit eligibility
• The conditions of entitlement to the various kinds of Social Security benefits

In addition to citations to the law, regulations and administrative rulings, Social Security Explained includes:

• The latest earnings base for Social Security tax and Medicare portion of the tax, as well as the annual earnings or retirement test amount
• The formula for the calculation of the maximum total amounts a family can receive in 2013 and prior years
• Documentation of statements throughout the text by citing the law, regulation, and Social Security administration manuals wherever possible
• And much more!