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Employment Coverage Thresholds

Automatic Increases

Determinations of specific coverage thresholds:
  Domestic employees
  Election workers

Wage-indexed Amounts

Coverage threshold definition
A coverage threshold is an amount of earnings that triggers coverage under the Social Security program. Earnings below the threshold are not taxable under Social Security nor do such earnings count toward future benefits.

Specific coverage thresholds for 2008
For 2008, the domestic employee coverage threshold amount is $1,600, and the coverage threshold amount for election officials and election workers is $1,400. The table below shows the coverage thresholds for these two groups beginning with 1994.

Coverage thresholds for domestic employees a and election officials/workers b
Year Domestic
employees		 Election
workers
1994 $1,000 $100
1995 1,000 1,000
1996 1,000 1,000
1997 1,000 1,000
1998 1,100 1,000
1999 1,100 1,000
2000 1,200 1,100
2001 1,300 1,100
2002 1,300 1,200
2003 1,400 1,200
2004 1,400 1,200
Year Domestic
employees		 Election
workers
2005 $1,400 $1,200
2006 1,500 1,300
2007 1,500 1,300
2008 1,600 1,400
a Prior to 1994, the threshold wage amount was $50 per calendar quarter for domestic employees. For 1994 and later, the threshold applies to calendar year wages.

b The thresholds for election officials & workers apply to calendar year earnings.

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Last reviewed or modified Tuesday Mar 18, 2008
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