Answer:
It is not a progressive tax. It is a flat 1.45% for employees at all wages. The employer also must pay 1.45% for their employees for a total of 2.9% of wages per individual. Self employed income is under slightly different rules but it is still not progressive for them.
First answer by Lincolnsd. Last edit by Lincolnsd. Contributor trust: 0 [recommend contributor recommended]. Question popularity: 1 [recommend question].