Note: In this chapter and in all succeeding work throughout the course, unless instructed otherwise, use the following rates, ceiling, and maximum taxes. Employee and Employer OASDI: Employee* and Employer HI: Self-employed OASDI: Self-employed HI: 6.20% 1.45% 12.4% 2.9% $147,000 No limit $147,000 No limit $9,114.00 No maximum $18,228.00 No maximum For rounding rules, refer to page 2-37. *Employee HI: Plus an additional 0.9% on wages over $200,000. Also applicable to self-employed.