Unlike income taxes, which increase along with a worker’s income, the payroll tax is a fixed percentage of an employee’s salary. Allowing the tax cut to expire increases taxes on salaries by 2 percent for every American worker. The first $110,100 earned per year is currently taxed.
By raising the taxable limit to the first $200,000 of a person's salary revenue will remain the same (or actually be greater) while restoring a needed 2% tax break to middle class America.