Proposed Provision: Provide for OASDI payroll tax coverage of employer provided group health insurance cost, starting in 2011. Specifically, any cost toward such group health insurance borne by employees would cease to be deductible, and the cost borne by employers would now be allocated to employees as if it had been wages, for the purpose of payroll tax (and later, benefit) calculations. Both employee and employer OASDI payroll taxes would be affected by this proposal.

OASDI Trust Fund Ratio
(assets as a percentage of annual expenditures)

Year Present Law Provision
2009354354
2010360360
2011366366
2012369377
2013367383
2014364387
2015359389
2016354391
2017347392
2018338391
2019327388
2020315385
2021302381
2022289376
2023275370
2024260363
2025244356
2026227347
2027209338
2028191329
2029173319
2030153308
2031133297
2032113286
203392275
203471264
203550252
203629241
20377229
2038-16218
2039-38206
2040-61195
2041-83184
2042-106173
2043-129162
2044-152151
2045-175140
2046-199128
2047-222117
2048-246106
2049-27095
2050-29483
2051-31872
2052-34260
2053-36648
2054-39136
2055-41524
2056-44012
2057-466-1
2058-491-14
2059-517-27
2060-544-40
2061-570-54
2062-598-68
2063-625-82
2064-653-97
2065-681-111
2066-710-126
2067-739-141
2068-768-157
2069-798-172
2070-828-188
2071-859-205
2072-890-221
2073-922-238
2074-954-255
2075-987-273
2076-1020-291
2077-1054-309
2078-1089-328
2079-1124-346
2080-1159-366
2081-1195-385
2082-1232-405
2083-1270-426
2084-1308-447
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