The payroll tax paid by employees is 6.65% (employers pay the same rate), and is in addition to the personal income tax. Moreover, because of the complex rules that govern the level of Social Security benefits, the older worker who pays this payroll tax is likely to receive no extra benefits.
雇员支付的工资税率为6.65%（雇主也支付相同税率），这一税种在个人所得税之外额外征收。此外，由于决定社会保障福利水平的规则十分复杂，支付这一工资税的年长工人有可能根本无法获得额外社会保障福利。