No, they don't
This is a common and retarded misconception of how tax brackets work
If I'm married and I make 150k, then I will pay
10% on the income from $0 to $19,750
12% on the income from $19,751 to $80,250
22% on the income from $80,251 to $150,000
If I am making $80k and get a raise to $81k, then I will only pay 22% on $750. It doesn't somehow push me into the 22% bracket for my entire income.
Likewise, if they excuse payroll tax up to say $100K and I make $150k, then I would pay $0 tax on $100k of my income and the remaining $50k would be taxed.