“On Wednesday, the Social Security Administration (SSA) announced that the wage base above which taxes for old age, survivors, and disability insurance (OASDI) are not due will increase from $113,700 to $117,000 in 2014. The new rate means employees will pay a maximum of $7,254 of OASDI in 2014, with employers paying an equal amount. According to the SSA, 10 million of the estimated 165 million workers who will pay OASDI tax in 2014 will exceed the higher wage base.”