Social security taxes

Use Google Scholar to locate a case relating to the following topic, then discuss the details of the case.

Social Security Taxes are required to be paid on employees. The current rate for SS tax is 6.2%, which both the employee and the employer pays, plus an additional 1.45% for Medicare tax.

To access Google Scholar:

1. Go to http://scholar.google.com/
2. Click on Case law.
3. Type in your topic.
4. Click on the search button.

I just need a paragraph.