I have a Sage 100 Advanced ERP 2014 with service update 4 that is randomly (at least cant find a pattern) putting a penny in the additional medicare wages. No one is hitting the limit. It is the first 3 payrolls of 2015. It is not the same employees each pay period. The wages subject to is zero and tax is .01 on about 10% of the records in PR_42 and (after posting) PR_40. Two payrolls about 40 pennies. Not a single event repeated for the same employee. There is a payroll import into data entry. The employee records were established through import as well.