Most of the discussion of the Affordable Care Act (ACA) has focused on the extent to which it has extended health insurance coverage to the formerly uninsured. This is certainly an important aspect of the law. However by allowing people to buy insurance through the exchanges and extending...

In January of 2013 nearly every worker in the country saw their payroll tax increase by 2.0 percentage points. The payroll tax holiday that had been put in place at the start of 2011 ended in December of 2012, leading to a jump in the Social Security tax from 10.4 percent to 12.4 percent of...

On January 1st, the maximum amount of annual earnings subject to the Social Security tax – a.k.a. the payroll tax cap – increased to $118,500. Every year, this cap is adjusted to keep up with inflation. However, many American workers are not aware that any wages above the cap are not taxed...

This issue brief presents the scheduled Social Security benefit for each current member of the Senate. The issue brief is intended to inform Senators -- and the general public -- about Social Security and, assuming no changes to current policy, demonstrate that it will pay full benefits through...

The Family and Medical Leave Act of 1993 (FMLA) gives eligible employees the right to take job-protected, unpaid leave to bond with a new child, care for a family member or military service member, or for one’s own serious illness for up to 12 weeks in a year. About 60 million private sector...

This study examines New Jersey employers’ experiences with employees who need time off to care for a seriously ill child or family member or to bond with a new baby since 2009, when the state began offering paid family leave through the statewide Family Leave Insurance (FLI) program. This...