Working Seniors Must Still Pay Tax / Q:I am 72, retired and went back to work. At what point do I not have Social Security tax deducted from my pay?

Tom Herman for the Wall St Journal writes an answer:   Your age isn't the issue here.  The Social Security Administration (www.ssa.gov) offers this response in question-and-answer form: "I'm receiving Social Security benefits. Do I still have to pay Social Security and Medicare taxes on my earnings if I continue to work?"

"Yes, you do. Whenever you work in a job covered by Social Security, your employer must deduct your Social Security and Medicare taxes from your salary and must pay the equal employer's share of the taxes. This is true, regardless of your age.

"If you are self-employed while getting benefits and the annual net profit from your business is more than $400 that, too, is covered by Social Security and Medicare taxes. You must report those earnings and pay the Social Security and Medicare taxes when you file your personal income-tax return."

Separately, a Florida reader asked about tax rates for 2013.

The employee tax rate for Social Security is 6.2%, up from 4.2% last year. The employer portion remains unchanged at 6.2%. Self-employed workers have to pay both portions (totaling 12.4%, up from 10.4% last year). The maximum amount of earnings subject to this tax is $113,700. See IRS Publication 15.

Don't forget about Medicare. The Medicare tax rate is 1.45% each for the employee and employer. Self-employed workers pay both portions. All wages are subject to the Medicare tax.

There is also an additional Medicare tax of 0.9% that began this year on earned income above a certain threshold. It applies to earned income exceeding $200,000 for most individuals and $250,000 for married couples filing jointly.