Percentage of taxable earnings, up to the maximum tax base, that is paid for the health insurance tax.

Allowed states to use the Social Security number in the administration of any tax, general public assistance, and driver’s license or motor vehicle registration laws.

Required individuals who filed tax returns to include the taxpayer identification number, usually the Social Security number, of each dependent age 5 or older. The Act defined a highly compensated or key employee as follows: (1) directly or indirectly owns more than 5% interest in the company, (2) receives compensation from the company of more than $75,000, (3) is paid more than $50,000 and was among the top 20% of employees ranked by compensation, or (4) is at any time an officer and receives compensation that was more than 150% of the Section 415 defined-contribution dollar amount.

Taxable wages and/or self-employment income under the prevailing annual maximum taxable limit.

Weighted average of taxable wages and taxable self-employment income. When multiplied by the combined employee-employer tax rate, it yields the total amount of taxes incurred by employees, employers, and the self-employed for work during the period.

Net earnings from self-employment, generally above $400 and below the annual maximum taxable amount for a calendar or other taxable year, less any taxable wages in the same taxable year.