>
>For 2005, it's $90,000.
>


So for 2005 if I had let say $80,000 in employer paid wages and $20,000 in independant wages I need to pay about ~15% for $10,000 of independant wages and $10,000 would fall above the cap.


For the payroll option:

If I have 2 employers and neither knows what the other pays, they will pay 7.5% and deduct 7.5% from my check for wages even if the total is over the $90,000 cap. I wonder what happens to that money?