Thanks for misrepresenting that. 52% is the highest tax bracket which most people won't hit. The brackets are 2.35%, 10.85%, 42% and 52%. The first two brackets

Thanks for misrepresenting that. 52% is the highest tax bracket which most people won't hit. The brackets are 2.35%, 10.85%, 42% and 52%. The first two brackets also contain the Social Security payments - which the part-time workers definitely hit. (Edit for completeness : effectively the tax brackets end up as 33, 41, 42, 52).