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.
Because a Group Health Plan can be a. Covered Entity, and the employer always serves as plan sponsor and frequently as plan. administrator of its Group Health Plan, the HIPAA Privacy Rules can, and frequently do, apply to an employer.