To correct the over-weighted burden on middle- and low- income earners to fund the two primary universal entitlement systems (Social Security and Medicare), assert this change in how "the payroll deduction cap" is applied:
1) Remove entirely the upper limit in personal income of all kinds subject to the tax.
2) The cap remains in place to limit employer-contributions, as well as for the self-employment half of the tax obligation.
3) All earning sources (employment compensation, dividends, interest, capital gains), prior to any personal deductions to personal income, are subject to the tax.
4) Benefits are computed (and limited) as though a cap to contributions had been applied, creating a natural means test for benefits.
5) This personal tax applies to all, private or public.