I wasn’t actually replying to you, at least not intentionally. However I do see what might be considered a flaw. I can see some part time jobs only paying say $15k a year. In your scenario the employer would only have to pay those workers $3k a year. This would be great for the employer, cheap labor and it would be easy to kick someone to the curb because he only has to cough up say $4k a year to attract a new employee. It sounds like this would reduce his social security outlay too, unless your suggesting employers have to pay a base SS tax on $1k a month?