However I can understand why someone might be confused about this issue. Back when they began taxing social security benefits, one of the justifications they used was - “because the 6.2% employer portion was never taxed”. And that was how they came up with the “half of social security benefits should be taxed”. Then later, when nobody was watching, in one of their various tinkering bills, they raised it to 85% taxed for “high income” (>$34k/$44k LOL).