All businesses in the United States which hire employees are legally required to pay employment taxes to the IRS. These employment taxes consist of two separate taxes: social security tax and Medicare tax. Social Security Tax – The current tax rate for social security taxes is 6.2 percent for employees and 6.2 percent for employers, or 12.4 percent total. Medicare Tax – The current tax rate for Medicare Tax is 1.45 percent for employees and 1.45 percent for employers, or 2.9 percent total. An additional .9 percent tax must also be paid for all wages totaling over $200,000 for individual employees or $250,000 for married couples. The IRS requires that employees pay half of the total amount of taxes owed out of their own pockets, while at the same time withholding the other half from their employees’ paychecks. That money must then be sent to the IRS, or another authorized financial institution, on a regular basis. Unfortunately, however, often many employers seek to withhold their tax burden for their own personal gain. Below are some of the most commonly used employment tax avoidance schemes.