Paying Social Security and Medicare taxes Currently, you and your employer each pay a 6.2 percent Social Security tax on up to $118,500 of your earnings and a 1.45 percent Medicare tax on all earnings.
Business associate. A business associate is a person or. organization, other than a member of a covered entity's workforce, that performs certain functions or activities on behalf of, or provides certain services to, a covered entity that involve the use or disclosure of individually identifiable health information.
Business associates are required to comply with the same disclosure requirements as a covered entity and those expectations typically will be addressed in the business associate agreement between the covered entity and the business associate. Refer to the Business Associate Practice Brief for further guidance.