No, the social security payroll tax is not 32%. But the prior reduction of the social security payroll tax rate was 2%, and that 2% reduction has expired reverting the social security tax rate back up to its prior level - roughly 6%.
Raising a tax from 4.2% of pay to 6.2% of pay is an increase of 32%. Two percentage points is not nearly the same thing as a percentage. With math skills like this it is no wonder we can’t balance a budget.