; and (B) by inserting after subsection (b) the following: (c) Family and medical leave insurance (1) In general In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the applicable percentage of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)). (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.2 percent in the case of wages received in any calendar year. (3) Application of tax to Federal, State, and local employment For purposes of the tax imposed by paragraph (1) and the application of section 3121(b) with respect to such tax, rules similar to the rules under paragraphs (1) and (2) of section 3121(u) shall apply (without regard to paragraph (2)(C) of such section). . (2) Employer contribution Section 3111 of such Code is amended— (A) by redesignating subsection (c) as subsection (d); and (B) by inserting after subsection (b) the following: (c) Family and medical leave insurance (1) In general In addition to other taxes, there is hereby imposed on every employer an excise tax, with respect to having individuals in his employ, equal to the applicable percentage of the wages (as defined in section 3121(a)) paid by the employer with respect to employment (as defined in section 3121(b)). (2) Applicable percentage For purposes of paragraph (1), the term applicable percentage means 0.2 percent in the case of wages paid in any calendar year. (3) Application of tax to Federal, State, and local employment For purposes of the tax imposed by paragraph (1) and the application of section 3121(b) with respect to such tax, rules similar to the rules under paragraphs (1) and (2) of section 3121(u) shall apply (without regard to paragraph (2)(C) of such section). . (3) Self-employment income contribution (A) In general Section 1401 of such Code is amended— (i) by redesignating subsection (c) as subsection (d)