Trends in Elective Deferrals of Earnings from 1990–2001 in Social Security Administrative Data

by David Pattison and Hilary Waldron
Research and Statistics Note No. 2008-03 (released June 2008)
Table equivalent for Chart 1. Share of aggregate deferred earnings for all workers, by earnings decile and year, 1990 to 2001 (percent)
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
1990 0.008525 0.032035 0.202637 0.546469 1.250748 3.157493 5.916492 11.4406 22.84146 54.60355
1991 0.010094 0.035194 0.146011 0.533771 1.28731 3.130492 6.204837 11.90415 22.82087 53.92728
1992 0.009728 0.047156 0.174218 0.47737 1.386425 3.208298 6.236846 12.23285 23.50243 52.72468
1993 0.009505 0.04779 0.174589 0.547967 1.375152 3.48985 6.316357 12.28839 23.86653 51.88386
1994 0.008815 0.04268 0.160553 0.499619 1.376031 3.444471 6.303081 12.27175 23.90666 51.98634
1995 0.008813 0.043164 0.19865 0.540052 1.438142 3.448481 6.571033 12.4339 23.79176 51.52601
1996 0.006002 0.050209 0.162316 0.551912 1.478441 3.479835 6.73421 12.69145 23.92795 50.91767
1997 0.009492 0.046061 0.187131 0.62482 1.566196 3.594393 6.795501 13.07992 24.13308 49.9634
1998 0.006202 0.051375 0.202389 0.658143 1.690178 3.649045 7.046325 13.15206 24.1037 49.44058
1999 0.007964 0.049801 0.238602 0.698738 1.767141 3.810829 7.177582 12.98451 24.36144 48.90339
2000 0.007245 0.050686 0.25054 0.692687 1.814776 3.856156 7.124125 13.08179 24.2406 48.88139
2001 0.010003 0.063569 0.269023 0.74407 1.934245 3.92268 7.301434 13.23958 24.14591 48.36949
SOURCE: Authors' calculations on 0.1 percent Master Earning File.
Table equivalent for Chart 2. Aggregate earnings of all workers, as a percentage of total aggregate earnings, by earnings decile and year (percent)
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
1990 0.327217 1.302918 2.676006 4.321081 6.151678 8.176737 10.51352 13.49644 17.73016 35.30424
1991 0.322226 1.283281 2.633999 4.245787 6.05759 8.056126 10.36204 13.34615 17.62357 36.06924
1992 0.30683 1.236247 2.562917 4.159492 5.942993 7.918148 10.21242 13.16594 17.42087 37.07415
1993 0.296788 1.233778 2.551799 4.13967 5.905073 7.904588 10.22474 13.19597 17.54215 37.00545
1994 0.29262 1.218488 2.533221 4.111823 5.854549 7.799334 10.07024 12.98809 17.29924 37.83239
1995 0.300889 1.237029 2.549042 4.111907 5.823343 7.745847 9.983838 12.86716 17.12688 38.25407
1996 0.291467 1.211149 2.514711 4.080022 5.795465 7.698596 9.945583 12.80798 17.07632 38.5787
1997 0.3057 1.240357 2.544013 4.087237 5.772751 7.644649 9.827922 12.63153 16.80711 39.13874
1998 0.310606 1.259667 2.57785 4.133086 5.795716 7.637637 9.776586 12.524 16.69618 39.28868
1999 0.318136 1.283684 2.578342 4.109206 5.756387 7.576172 9.685562 12.387 16.51355 39.79196
2000 0.30321 1.238364 2.518058 4.023775 5.65356 7.42422 9.480499 12.1148 16.1955 41.04802
2001 0.314424 1.273709 2.592946 4.147058 5.823072 7.649397 9.752038 12.47955 16.71344 39.25436
SOURCE: Authors' calculations on 0.1 percent Master Earning File.
Table equivalent for Chart 3. Average nonzero deferral amount by earnings decile and year relative to average nonzero deferral amount by year for all workers (percent)
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
1990 0.053539 0.078385 0.168189 0.209269 0.253937 0.363189 0.483403 0.677624 1.003395 1.813477
1991 0.050346 0.079626 0.120919 0.198545 0.25683 0.353041 0.485633 0.686953 1.018148 1.855579
1992 0.028831 0.078493 0.1416 0.196628 0.261591 0.356019 0.478132 0.710183 1.035266 1.874912
1993 0.033469 0.085878 0.142605 0.206029 0.257777 0.371452 0.483914 0.705878 1.049564 1.897384
1994 0.029855 0.083744 0.124127 0.197152 0.256214 0.365394 0.473413 0.709497 1.045769 1.91837
1995 0.030503 0.085099 0.141926 0.199084 0.252384 0.36426 0.483552 0.715794 1.064512 1.935876
1996 0.025722 0.08333 0.131472 0.201576 0.256564 0.36352 0.485727 0.715204 1.079452 1.952344
1997 0.028938 0.075182 0.144412 0.207643 0.264411 0.36326 0.492287 0.732158 1.099446 1.973498
1998 0.022248 0.085892 0.158757 0.209755 0.280318 0.365795 0.500666 0.730884 1.101883 1.996651
1999 0.023455 0.080418 0.158147 0.217112 0.274136 0.376163 0.514461 0.732665 1.119759 2.011889
2000 0.021504 0.069143 0.157439 0.19991 0.271969 0.374076 0.511988 0.740582 1.138911 2.034216
2001 0.027133 0.07816 0.149753 0.200487 0.273341 0.374807 0.524941 0.757333 1.159123 2.054258
SOURCE: Authors' calculations on 0.1 percent Master Earning File.
Table equivalent for Chart 4. Ratio of average deferred amount by earnings decile to average total earnings amount by earnings decile for all workers, among those who have deferrals
Year Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
1990 0.048715 0.041626 0.045225 0.047006 0.051396 0.057582 0.052132
1991 0.046438 0.042231 0.043983 0.047094 0.051759 0.057861 0.053642
1992 0.046316 0.043383 0.044569 0.046632 0.053743 0.059106 0.050817
1993 0.050445 0.044329 0.048056 0.048571 0.054956 0.06145 0.054587
1994 0.048336 0.044346 0.047822 0.04822 0.056038 0.06195 0.053656
1995 0.048542 0.043513 0.047733 0.049117 0.056563 0.063064 0.05278
1996 0.049315 0.04452 0.04793 0.049732 0.056892 0.064333 0.052917
1997 0.050022 0.045838 0.047828 0.050567 0.058639 0.066052 0.052055
1998 0.050808 0.049171 0.048991 0.052519 0.059837 0.0676 0.054535
1999 0.052469 0.047861 0.050215 0.05386 0.06006 0.068785 0.052969
2000 0.048873 0.047635 0.050351 0.05401 0.0612 0.070337 0.049506
2001 0.048647 0.047777 0.04997 0.055044 0.062073 0.070784 0.053957
Authors' calculations on 0.1 percent Master Earnings File.
Table equivalent for Chart 5. Percent of positive earners with deferrals, by earnings decile for all workers
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
1990 0.21575 0.553758 1.632506 3.53855 6.673858 11.77994 16.58516 22.87666 30.84502 40.80121
1991 0.318656 0.702491 1.919177 4.272576 7.966973 14.09328 20.30707 27.542 35.62428 46.19396
1992 0.590055 1.050738 2.151389 4.246437 9.268854 15.75993 22.81232 30.12378 39.70207 49.18316
1993 0.52568 1.030049 2.266108 4.922924 9.874263 17.39007 24.15998 32.22277 42.08993 50.61807
1994 0.584877 1.009679 2.562496 5.020542 10.63993 18.67428 26.37699 34.26642 45.28933 53.68707
1995 0.616819 1.082785 2.988143 5.791638 12.16503 20.21109 29.01103 37.0845 47.71434 56.82659
1996 0.532381 1.374941 2.817091 6.247473 13.14867 21.84257 31.63499 40.49063 50.57618 59.51739
1997 0.800106 1.494412 3.160749 7.340299 14.44819 24.13542 33.67279 43.57601 53.54096 61.7577
1998 0.714193 1.532269 3.26581 8.037917 15.44705 25.55512 36.05376 46.09791 56.03818 63.43744
1999 0.908277 1.656752 4.036333 8.609992 17.24557 27.10292 37.32489 47.41252 58.2038 65.02911
2000 0.930935 2.025412 4.396779 9.573531 18.43628 28.48157 38.44509 48.80488 58.80614 66.39618
2001 1.036302 2.286001 5.049934 10.43211 19.89072 29.41841 39.09685 49.13956 58.5542 66.18515
SOURCE: Authors' calculations on 0.1 percent Master Earning File.
Table equivalent for Chart 6. Ratio of percent of positive earners deferring by earnings decile and year to percent of total positive earners deferring by year, for all workers
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
1990 0.015922 0.040867 0.120479 0.261146 0.492532 0.869362 1.223988 1.688303 2.276369 3.011138
1991 0.020049 0.044199 0.12075 0.26882 0.501263 0.886716 1.277672 1.732877 2.241395 2.906414
1992 0.033739 0.060081 0.123017 0.242812 0.529994 0.901154 1.30441 1.72248 2.270167 2.812296
1993 0.0284 0.055649 0.122428 0.265964 0.533463 0.939508 1.305256 1.740853 2.273932 2.73467
1994 0.029523 0.050966 0.129347 0.253422 0.537071 0.942621 1.33143 1.729665 2.286067 2.70996
1995 0.028892 0.050718 0.139967 0.271285 0.56982 0.946703 1.358899 1.737067 2.234977 2.661801
1996 0.023332 0.060257 0.12346 0.273797 0.576243 0.957255 1.38641 1.77451 2.216512 2.608362
1997 0.032801 0.061265 0.129579 0.300925 0.592322 0.989462 1.380459 1.786453 2.194979 2.531835
1998 0.027879 0.059813 0.127482 0.313763 0.602981 0.997554 1.407372 1.799449 2.187472 2.476305
1999 0.033951 0.061928 0.150875 0.321835 0.644626 1.013085 1.395174 1.772242 2.175611 2.430735
2000 0.033694 0.073306 0.159134 0.346498 0.66727 1.030842 1.391454 1.766409 2.128387 2.403096
2001 0.036867 0.081327 0.179656 0.371132 0.70763 1.046587 1.390906 1.748185 2.083119 2.354597
SOURCE: Authors' calculations on 0.1 percent Master Earning File.
Table equivalent for Chart 7. Percent of positive earners with elective deferred earnings, by earnings decile, sex, and year
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
Men
1990 0.17331 0.613252 1.266667 2.666311 6.253333 11.7851 17.66431 23.76 35.2353 40.73333
1991 0.282714 0.727077 1.642434 3.689242 7.970917 13.89338 21.27373 28.83683 39.65262 46.26363
1992 0.469673 0.751577 1.664206 3.771306 9.139713 15.56838 23.62099 32.35807 42.41041 48.7854
1993 0.371254 0.968041 1.73694 4.0976 9.505502 16.53846 24.94364 35.00398 44.90121 49.72815
1994 0.469239 0.925443 1.876955 4.510494 10.76642 18.68003 26.56311 36.99166 48.29249 52.93964
1995 0.398765 1.093529 2.765629 5.66062 12.31026 20.0952 29.90738 39.48283 51.18343 55.96295
1996 0.44467 1.11817 2.554003 6.199975 13.3418 23.1385 32.84208 42.32529 53.97713 58.47522
1997 0.562922 1.138354 3.139855 7.106218 14.86115 25.54416 35.44351 45.52164 56.16713 60.8032
1998 0.529948 1.146308 3.130778 7.666708 16.44275 27.44639 37.76655 48.19426 58.84383 62.07322
1999 0.668937 1.483824 4.07493 8.197519 18.14864 28.58185 39.73486 50.32235 60.33812 64.00681
2000 0.622531 1.628352 4.346264 9.637256 19.38458 29.88506 41.80534 50.75431 60.59626 65.7567
2001 0.814079 1.975575 4.512808 10.57358 20.65126 30.3999 41.18281 50.83812 59.75099 65.85249
Women
1990 0.265459 0.468457 1.499063 3.044972 5.949407 9.915678 16.36477 21.59588 29.02873 41.93347
1991 0.376117 0.595611 1.645768 4.01191 6.86628 12.33349 19.15361 25.97179 35.0627 46.77116
1992 0.6827 1.132661 1.970826 4.251358 7.914339 13.82467 22.03258 29.12787 38.27773 51.45872
1993 0.612089 1.071155 2.276547 4.475096 8.859985 15.77659 23.96327 31.38485 40.73451 52.85386
1994 0.627897 1.106294 2.391987 4.813874 9.0746 16.16086 25.57931 34.02601 43.51921 56.36119
1995 0.821355 1.070852 2.464427 5.295585 9.960393 18.21916 27.2994 36.95174 46.45739 58.8382
1996 0.602755 1.377925 2.942443 5.137773 10.63585 19.79331 29.16188 39.83063 49.6914 61.9779
1997 0.911769 1.514939 2.889606 5.82211 12.77879 21.41955 32.00056 42.19386 52.27878 65.0014
1998 0.864316 1.427003 3.2382 6.544108 13.61142 22.32584 33.67193 44.27827 55.36498 67.01427
1999 1.025364 1.954968 3.430115 6.962623 15.08568 24.70318 34.73215 46.1881 56.0923 68.4523
2000 1.179433 2.253148 4.06892 8.348794 14.96355 26.32207 36.61543 46.69317 57.42876 69.43671
2001 1.202114 2.549538 4.571882 9.803144 17.62452 27.09379 37.46862 47.4171 57.84119 69.49399
SOURCE: Authors' calculations on 0.1 percent Master Earnings File.
Table equivalent for Chart 8. Percent of positive earners with elective deferred earnings, by age, sex, and year
Age Males Females
1990 1995 2001 1990 1995 2001
21 1.380552 3.292447 5.037513 2.444988 2.423823 6.370544
22 2.912056 5.618687 9.064665 3.976143 4.901293 9.151114
23 3.8566 6.892454 13.77727 5.371643 7.630522 13.94799
24 5.603917 12.5 16.44658 8.62069 11.5 17.93103
25 8.203531 15.0368 21.02066 8.525755 15.0978 20.96669
26 9.677419 15.47344 22.72196 10.6113 16.55669 25.12315
27 11.44401 18.92497 24.15459 11.75088 19.86971 25.72347
28 12.83422 19.27583 29.14692 13.88235 21.38906 30.07129
29 12.44109 20.37135 29.62963 14.09245 21.45034 28.60808
30 13.49497 21.92759 30.87533 13.67292 23.9528 28.648
31 15.54307 23.36126 34.62898 12.7907 22.87736 32.13655
32 14.2929 23.9291 31.72867 13.21637 24.20495 31.66667
33 16.20192 26.24568 33.954 13.92252 23.92673 30.39899
34 16.52972 25.89584 33.95349 14.8503 24.23729 30.31423
35 16.69165 25.81244 34.28276 15.31792 25.04083 31.27621
36 18.75312 27.92146 33.84146 17.19198 23.50598 33.64002
37 17.40721 27.97558 35.54572 16.34333 24.08964 32.61486
38 16.6302 29.77473 35.69307 15.9161 24.16865 32.16472
39 19.23077 28.04575 34.79532 15.96215 26.20968 31.62206
40 18.90756 29.60694 36.4813 17.99604 26.3246 33.15276
41 18.68327 29.90271 36.90531 19.46788 27.51563 35.02884
42 19.17973 29.14193 38.34951 18.591 27.52776 34.75098
43 21.37809 29.47487 37.1308 17.34104 27.52126 34.10685
44 19.7601 31.41361 37.97344 17.76462 28.57143 36.1521
45 21.52292 31.86881 39.31104 18.08149 29.13129 34.60674
46 21.33333 29.94522 39.57247 18.76138 28.54356 35.82334
47 22.78936 30.95685 39.95738 19.98314 30.81511 37.66447
48 23.71365 32.98332 38.28603 19.94609 28.6272 37.80207
49 23.2023 33.57713 41.36922 18.86587 27.20365 37.05492
50 23.42808 33.36072 39.69103 20.68966 30.21645 38.39744
51 21.61383 31.97172 41.26779 17.86942 28.58518 38.66221
52 24.02659 32.79939 38.5209 18.91253 33.45259 39.69107
53 21.68675 34.98008 40.22606 20.4005 30.06598 41.20842
54 22.13904 30.16529 38.13333 19.78022 29.78469 38.7741
55 21.76221 30.52246 40.625 21.37097 33.0402 37.31707
56 20.86247 27.61117 37.97468 17.74194 28.49873 35.38899
57 21.32701 30.99042 36.55723 19.32907 27.68212 35.69892
58 23.00123 26.35468 37.94604 18.69301 28.50941 36.23898
59 19.23077 24.68828 35.64266 15 26.70906 33.97436
60 21.08586 25.44987 31.48372 19.46309 25.36349 35.15732
61 18.35821 21.16788 32.39278 18.51852 21.51899 35.76865
62 15.97633 22.28826 27.46667 17.84232 25.30864 30.71895
63 14.57976 21.79931 28.75723 15.46841 19.95516 27.99263
64 13.75246 15.07431 18.5118 16.20879 15.40541 25.7732
65 11.39785 18.33689 17.98839 10.42945 18.10811 19.63351
SOURCE: Authors' calculations on 0.1 percent Master Earnings File.
Table equivalent for Chart 9a. Percent of male positive earners with elective deferred earnings, by earnings decile group, age group, and year
Year 21–25 26–30 31–35 36–40 41–45 46–50 51–55 56–60 61–65
5th–7th deciles
1990 0.077121 0.091925 0.085508 0.088608 0.096085 0.089061 0.105204 0.115533 0.129363
1991 0.093099 0.118655 0.102554 0.110728 0.113668 0.108445 0.126554 0.115533 0.133874
1992 0.108837 0.142328 0.125341 0.104207 0.11421 0.128889 0.138335 0.128205 0.155462
1993 0.125887 0.141452 0.130906 0.121442 0.12508 0.127197 0.145788 0.121859 0.179545
1994 0.133456 0.15883 0.138735 0.151344 0.152266 0.160163 0.158763 0.133508 0.182033
1995 0.159467 0.169805 0.153646 0.154353 0.178145 0.168924 0.185484 0.154895 0.162222
1996 0.162344 0.20007 0.1906 0.175694 0.177606 0.191505 0.194579 0.180387 0.196868
1997 0.18136 0.216649 0.202589 0.198787 0.202407 0.210231 0.232287 0.194083 0.219067
1998 0.206582 0.22959 0.217475 0.220268 0.210499 0.240909 0.228495 0.245575 0.218623
1999 0.205926 0.248164 0.226438 0.23547 0.241058 0.247637 0.243861 0.25078 0.261297
2000 0.225775 0.244151 0.253701 0.246575 0.260529 0.271575 0.269968 0.254271 0.21519
2001 0.231421 0.255183 0.257009 0.243393 0.267765 0.27694 0.283615 0.263415 0.302448
8th–9th deciles
1990 0.238771 0.285078 0.298909 0.300732 0.285487 0.309035 0.307425 0.315534 0.282051
1991 0.310056 0.349057 0.357708 0.34517 0.326507 0.336929 0.357741 0.35562 0.314168
1992 0.321656 0.379864 0.394747 0.37486 0.365787 0.375973 0.373486 0.383937 0.323232
1993 0.385185 0.423984 0.416115 0.402062 0.388911 0.393166 0.408575 0.39839 0.338432
1994 0.397059 0.431489 0.450256 0.438331 0.418301 0.421466 0.430024 0.410867 0.379507
1995 0.447761 0.459294 0.466959 0.475037 0.446833 0.45098 0.451594 0.436449 0.417671
1996 0.447273 0.493524 0.496105 0.503088 0.482256 0.479349 0.486056 0.452697 0.420432
1997 0.466216 0.518015 0.524091 0.5199 0.51081 0.513451 0.519007 0.477768 0.453252
1998 0.498442 0.557552 0.540095 0.548834 0.53975 0.546599 0.539254 0.510024 0.46507
1999 0.497159 0.570807 0.551499 0.560043 0.571114 0.565303 0.554804 0.537051 0.500921
2000 0.472081 0.578821 0.557333 0.561873 0.568133 0.573981 0.563734 0.549742 0.481884
2001 0.511057 0.56429 0.556187 0.55345 0.560029 0.563595 0.571991 0.563452 0.45156
10th decile
1990 0.12 0.340694 0.367521 0.367363 0.386729 0.452345 0.476706 0.493274 0.427699
1991 0.157895 0.416667 0.466817 0.435698 0.433491 0.490937 0.511411 0.523364 0.472
1992 0.266667 0.464419 0.481265 0.475894 0.475088 0.511789 0.522403 0.534669 0.483673
1993 0.210526 0.528736 0.476923 0.519969 0.48271 0.503072 0.532374 0.493002 0.462168
1994 0.571429 0.52521 0.528736 0.563369 0.522074 0.521164 0.547922 0.545858 0.493724
1995 0.5 0.554167 0.579692 0.595148 0.57035 0.53887 0.595159 0.547983 0.508439
1996 0.541667 0.606426 0.622101 0.607873 0.59497 0.577279 0.601281 0.562162 0.497778
1997 0.46875 0.629344 0.649733 0.641239 0.624187 0.605958 0.615442 0.585235 0.491228
1998 0.447368 0.661597 0.675505 0.653093 0.646722 0.613014 0.614865 0.59904 0.517241
1999 0.466667 0.691489 0.705436 0.676971 0.656291 0.636059 0.626932 0.61066 0.55144
2000 0.688889 0.692737 0.709599 0.712557 0.683463 0.655219 0.633617 0.613122 0.567362
2001 0.571429 0.674157 0.725029 0.715824 0.679551 0.657371 0.637066 0.613483 0.552239
SOURCE: Authors' calculations on 0.1 percent Master Earnings File.
Table equivalent for Chart 9b. Percent of female positive earners with elective deferred earnings, by earnings decile group, age group, and year
Year 21–25 26–30 31–35 36–40 41–45 46–50 51–55 56–60 61–65
5th–7th deciles
1990 5.748175 7.315843 7.520092 8.35443 9.453782 10.32864 9.65435 10.81871 12.94766
1991 6.316275 8.67747 9.136771 10.19417 10.89788 12.61426 12.66272 11.77326 15.03958
1992 7.964185 8.792924 10.86957 10.54803 12.443 12.73938 16.88159 15.60606 14.35523
1993 8.715809 12.6183 11.06674 11.61826 13.59536 15.1772 16.7364 17.42313 15.38462
1994 8.036952 12.90153 12.43726 12.30159 13.43001 15.11976 17.3913 16.35638 18.18182
1995 9.082218 12.60716 15.07151 13.81839 15.10129 16.5483 19.33868 20.29178 20
1996 9.307764 14.91629 15.72911 15.3554 15.51925 17.659 20.0391 23.30729 20.83333
1997 10.88372 16.53019 16.6122 18.23114 17.3498 20.15306 21.19857 26.53595 25.17815
1998 10.91516 15.79732 18.92462 19.14331 17.49304 23.10167 22.48127 24.48485 28.76712
1999 13.84259 17.89105 20.58664 20.84392 20.10959 22.86797 26.02848 27.45098 23.71795
2000 13.53774 19.09938 21.24798 20.73963 22.71242 22.16312 25.11013 28.0829 29.80973
2001 15.13126 20.15419 22.0937 22.70654 24.75401 24.50142 28.22252 28.09756 32.00795
8th–9th deciles
1990 17.57009 21.9697 23.45618 25.09709 27.2 29.55882 29.61117 27.82956 36.27451
1991 22.65372 28.739 29.21348 28.94737 31.05263 33.75087 34.39681 36.94779 38.86139
1992 24.37811 33.05294 32.78609 32.42986 33.56436 35.30559 38.7037 39.47368 38.32487
1993 25.91588 35.59661 36.74528 36.19632 35.68608 35.84792 39.24162 42.4 36.33952
1994 29.04564 37.40137 39.44186 39.65836 38.79908 38.20809 42.39219 44.24552 39.07455
1995 32.72727 41.10526 41.57723 41.97588 42.92155 41.62705 45.88045 45.60976 37.34644
1996 35.7362 42.93728 44.90385 43.42105 46.7306 44.79479 49.51529 48.88367 42.96296
1997 36.34969 45.69055 47.78846 45.80389 47.75403 49.22426 50.34722 52.06243 45.7346
1998 42.96978 46.72802 51.74303 49.03169 50.25907 51.7337 52.37789 53.00316 48.25986
1999 43.50205 47.18204 52.09437 50.24898 51.82169 53.3604 54.82483 54.88506 48.94118
2000 44.10693 48.01239 50.51699 53.12362 53.02245 55.12763 55.32967 55.7674 48.35886
2001 46.25 49.16143 51.02639 52.13472 53 56.11231 55.81761 55.63571 53.8961
10th decile
1990 17.29323 39.53804 36.92748 43.25658 42.1797 44.0658 50.77187 46.38889 48.60335
1991 27.18447 44.14003 43.11199 45.78904 48.33204 46.93878 54.70085 51.59574 48.86364
1992 36.90476 50.08157 48.83249 52.33571 52.17054 50.68783 57.04809 53.69458 50
1993 36.76471 50.73801 52.58964 52.88462 54.82115 51.81298 54.06977 55.58313 50.85714
1994 42.62295 52.31054 58.2505 54.63495 57.81991 56.06987 59.81183 58.59729 51.51515
1995 47.27273 58.11623 59.87718 58.02161 59.86239 59.2681 61.19403 56.12472 55.02646
1996 51.31579 60 63.95349 61.61017 62.30599 62.76276 63.70023 62.12121 53.5545
1997 58.02469 65.76763 66.63102 64.63621 65.39817 64.9925 67.31392 64.59227 57.40741
1998 55.95238 65.53106 67.13514 68.65046 66.68994 68.24324 68.69919 65.56169 61.65049
1999 67.3913 66.21094 70.75688 69.64433 68.56936 68.81878 69.08078 66.8942 63.83929
2000 68.23529 69.9115 72.29437 70.74236 68.80597 70 70.75065 66.16415 62.38938
2001 62.35294 68.75 70.18141 72.58753 70.62405 69.7491 69.48052 67.21311 61.60338
SOURCE: Authors' calculations on 0.1 percent Master Earnings File.
Table equivalent for Chart 10. Median of deferred earnings as a percent of total earnings by earnings decile, sex, and year, among those who defer
Year First
decile
Second
decile
Third
decile
Fourth
decile
Fifth
decile
Sixth
decile
Seventh
decile
Eighth
decile
Ninth
decile
Tenth
decile
Men
1990 4.833333333 4.020729252 3.160070714 2.940997893 3.039963974 3.245482979 3.911197015 4.246262729 5.000016887 5.296716577
1991 5.361344538 3.763935255 2.970567452 2.874600496 3.054588776 3.362797432 4.010229255 4.435961503 4.993369531 5.272348926
1992 5.11576063 3.836487006 2.729875673 2.778496358 3.00024727 3.526162551 4.01694299 4.538216561 5.026382719 5.305379672
1993 6.133129525 3.747494122 3.103895446 2.528234517 3.36888217 3.50558206 4.058084346 4.695882118 5.153337161 5.407015469
1994 4.514440245 4.000344935 3.082296775 2.794795198 3.075692271 3.485698411 4.146411159 4.864388082 5.21698029 5.508561879
1995 6.714127816 3.989816517 3.336350877 3.068995243 3.161706237 3.696886031 4.153928743 4.897969846 5.415156786 5.561061254
1996 5.162955792 4.613604251 3.081477572 2.903893923 3.356347694 3.826760857 4.381987617 5 5.55016435 5.597181922
1997 7.499421341 4.432009392 3.713812404 3.016110206 3.43165487 3.975682579 4.499472317 5.077235339 5.85708427 5.744606757
1998 5.000641272 4.07668731 3.147351055 3.16503527 3.608827134 4.037482896 4.689644273 5.13466358 5.966751142 5.869111134
1999 5.072709871 4.367610618 2.638171252 3.236650532 3.553878529 4.072731486 4.841606416 5.257656725 6.03701302 5.870591661
2000 5.39596692 3.836436446 3.28446056 3.182276339 3.756191081 4.122651585 4.879546 5.296342094 6.11839722 5.898311818
2001 5.536421934 4.404706807 3.76001518 3.4904165 3.697402599 4.220075696 5.019011553 5.349421633 6.182687313 5.97412267
Women
1990 4 4.407206355 3.928272311 4.196681915 3.609304788 3.289927147 3.634899787 3.998646696 4.447750056 5.009923081
1991 5.523628655 5.32812569 3.369639991 3.50004338 3.831942512 3.193940146 3.645503106 3.962934779 4.481726736 5.137985218
1992 5.66447449 3.870125039 3.887316819 3.922896356 3.289719654 3.433275356 3.591215242 3.947213272 4.637097241 5.198430702
1993 5.987125963 3.749981636 4.152387297 3.579907657 3.666667629 3.289930995 3.977250815 4.061246488 4.906417847 5.46338877
1994 5.4999145 4.67684176 4.191385036 3.752363166 3.364832673 3.366119922 4 4.012390105 4.979374526 5.506514333
1995 7.135100393 4.028156816 3.750166836 3.294533825 3.756124895 3.36949495 3.999954241 4.143800005 5.000142011 5.766051808
1996 6.923055294 5.02753304 3.391120539 3.731104058 3.696727346 3.727147924 4.052426017 4.2604331 4.999902562 5.930531697
1997 5.999290025 3.755570703 3.158541729 3.757307753 3.828840603 3.652419935 4.023786839 4.363464497 5.060733925 6.018686253
1998 5.392492175 5.494962329 4.029196301 4.303558972 3.630634106 3.936951376 4.122335769 4.392031105 5.094052916 6.182637985
1999 6.188454896 4.773216437 3.999895382 3.763973266 3.999892018 3.923348632 4.141126499 4.68031634 5.086913118 6.280098155
2000 5.012442232 4.166257887 3.884899396 3.212842738 3.7436487 3.992011086 4.282139227 4.654740029 5.201049053 6.502382096
2001 5.072007298 4.497025902 3.45347863 4.00158844 3.659623148 4.000146806 4.133508648 4.66818544 5.413759138 6.516202032
SOURCE: Authors' calculations on 0.1 percent Master Earnings File.