The 2% “payroll tax holiday,” which was in effect the last two years, is officially now over.

Previously, the 6.2% Social Security tax an employee had to pay on amounts up to the annual “wage base” was effectively reduced to 4.2%. Now employees must pay the full 6.2% rate on amounts up to the 2013 wage base of $113,700. A comparable tax break for self-employed individuals has also ended.

Net result: Employees and employers must pay the same payroll tax rates on wages in 2013.