Well, tax rate changes can be relied upon to be passed just-in-time (for sole proprietors) and too late to properly react to for everyone else. We are used to that by now! The monkey wrench is the departure from equal burdens for the employer and employee as far as FICA SS goes. There is not excuse for that to have happened. Whoever passed that little administrative order (or whatever it was) must have realized that software companies had very good reason to count on this little piece always being equal (for employer and employee). Employers everywhere should revolt! They should send a bill for all the required extra work directly to their representative in Congress. This fiasco really added a lot of pavement to the road leading to you-know-where.