Why does Box 3 not match Box 5 (only applicable to some employees)?

Box 3 (Social Security wages) has an annual limit (2013 limit- $113,700) that is set each year.  Box 5 (Medicare Wages) does not have a set limit.  Your boxes do not match because your taxable wages were more than the set limit, therefore Box 3 stopped at the limit but Box 5 continued to reflect the full amount of Medicare taxable wages.

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