Detailed Single Year Tables
Description of Proposed Provision:
F1: Starting in 2027, cover newly hired State and local government employees.
Financial Estimates for the OASDI Trust Fund Program
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
|
Expressed as a percentage of current-law taxable payroll |
Trust fund ratio as of January 1 |
Expressed as a percentage of current-law taxable payroll |
|||||||
|
Calendar year |
Cost rate |
Income rate |
Annual balance |
Cost rate |
Income rate |
Annual balance |
|||
| 2026 | 15.37 | 12.91 | -2.45 | 151 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.62 | 12.87 | -2.74 | 131 | 0.00 | 0.02 | 0.02 | ||
| 2028 | 15.70 | 13.07 | -2.64 | 111 | -0.00 | 0.06 | 0.06 | ||
| 2029 | 15.74 | 13.15 | -2.59 | 93 | 0.00 | 0.09 | 0.09 | ||
| 2030 | 15.74 | 13.18 | -2.55 | 75 | 0.00 | 0.11 | 0.11 | ||
| 2031 | 15.72 | 13.22 | -2.50 | 58 | 0.00 | 0.13 | 0.13 | ||
| 2032 | 15.72 | 13.25 | -2.47 | 42 | 0.00 | 0.16 | 0.15 | ||
| 2033 | 15.72 | 13.31 | -2.41 | 27 | 0.00 | 0.18 | 0.17 | ||
| 2034 | 15.74 | 13.33 | -2.41 | 12 | 0.00 | 0.19 | 0.19 | ||
| 2035 | 15.78 | 13.38 | -2.40 | — | 0.00 | 0.21 | 0.21 | ||
| 2036 | 15.86 | 13.40 | -2.46 | — | 0.01 | 0.23 | 0.22 | ||
| 2037 | 15.96 | 13.42 | -2.54 | — | 0.01 | 0.24 | 0.23 | ||
| 2038 | 16.05 | 13.44 | -2.61 | — | 0.01 | 0.26 | 0.25 | ||
| 2039 | 16.14 | 13.46 | -2.68 | — | 0.01 | 0.27 | 0.26 | ||
| 2040 | 16.22 | 13.48 | -2.74 | — | 0.01 | 0.28 | 0.27 | ||
| 2041 | 16.29 | 13.50 | -2.79 | — | 0.01 | 0.30 | 0.28 | ||
| 2042 | 16.36 | 13.52 | -2.84 | — | 0.02 | 0.31 | 0.29 | ||
| 2043 | 16.44 | 13.53 | -2.90 | — | 0.02 | 0.32 | 0.30 | ||
| 2044 | 16.52 | 13.55 | -2.97 | — | 0.03 | 0.33 | 0.30 | ||
| 2045 | 16.60 | 13.56 | -3.04 | — | 0.03 | 0.34 | 0.31 | ||
| 2046 | 16.67 | 13.58 | -3.09 | — | 0.03 | 0.35 | 0.32 | ||
| 2047 | 16.74 | 13.60 | -3.14 | — | 0.04 | 0.36 | 0.33 | ||
| 2048 | 16.82 | 13.61 | -3.20 | — | 0.04 | 0.37 | 0.33 | ||
| 2049 | 16.90 | 13.63 | -3.27 | — | 0.05 | 0.38 | 0.34 | ||
| 2050 | 16.98 | 13.64 | -3.34 | — | 0.05 | 0.40 | 0.34 | ||
| 2051 | 17.08 | 13.66 | -3.42 | — | 0.06 | 0.41 | 0.35 | ||
| 2052 | 17.19 | 13.68 | -3.52 | — | 0.07 | 0.42 | 0.35 | ||
| 2053 | 17.31 | 13.69 | -3.62 | — | 0.08 | 0.43 | 0.35 | ||
| 2054 | 17.44 | 13.71 | -3.73 | — | 0.09 | 0.44 | 0.35 | ||
| 2055 | 17.57 | 13.73 | -3.84 | — | 0.10 | 0.45 | 0.35 | ||
| 2056 | 17.71 | 13.75 | -3.96 | — | 0.10 | 0.46 | 0.36 | ||
| 2057 | 17.86 | 13.78 | -4.08 | — | 0.12 | 0.48 | 0.36 | ||
| 2058 | 18.01 | 13.79 | -4.22 | — | 0.13 | 0.48 | 0.35 | ||
| 2059 | 18.16 | 13.80 | -4.36 | — | 0.15 | 0.49 | 0.34 | ||
| 2060 | 18.31 | 13.81 | -4.50 | — | 0.16 | 0.49 | 0.32 | ||
| 2061 | 18.45 | 13.82 | -4.63 | — | 0.18 | 0.49 | 0.31 | ||
| 2062 | 18.59 | 13.83 | -4.76 | — | 0.20 | 0.49 | 0.29 | ||
| 2063 | 18.73 | 13.84 | -4.90 | — | 0.22 | 0.49 | 0.27 | ||
| 2064 | 18.87 | 13.85 | -5.02 | — | 0.24 | 0.49 | 0.25 | ||
| 2065 | 19.00 | 13.85 | -5.15 | — | 0.26 | 0.49 | 0.24 | ||
| 2066 | 19.13 | 13.86 | -5.27 | — | 0.27 | 0.49 | 0.22 | ||
| 2067 | 19.27 | 13.87 | -5.40 | — | 0.30 | 0.49 | 0.20 | ||
| 2068 | 19.41 | 13.88 | -5.53 | — | 0.32 | 0.50 | 0.17 | ||
| 2069 | 19.55 | 13.89 | -5.66 | — | 0.34 | 0.50 | 0.15 | ||
| 2070 | 19.69 | 13.90 | -5.79 | — | 0.37 | 0.50 | 0.13 | ||
| 2071 | 19.83 | 13.91 | -5.92 | — | 0.39 | 0.50 | 0.11 | ||
| 2072 | 19.97 | 13.92 | -6.06 | — | 0.41 | 0.50 | 0.09 | ||
| 2073 | 20.11 | 13.92 | -6.19 | — | 0.44 | 0.50 | 0.07 | ||
| 2074 | 20.25 | 13.93 | -6.32 | — | 0.46 | 0.50 | 0.05 | ||
| 2075 | 20.38 | 13.94 | -6.44 | — | 0.48 | 0.51 | 0.03 | ||
| 2076 | 20.50 | 13.95 | -6.55 | — | 0.50 | 0.51 | 0.01 | ||
| 2077 | 20.61 | 13.96 | -6.65 | — | 0.52 | 0.51 | -0.01 | ||
| 2078 | 20.71 | 13.96 | -6.74 | — | 0.54 | 0.51 | -0.03 | ||
| 2079 | 20.79 | 13.97 | -6.83 | — | 0.56 | 0.51 | -0.05 | ||
| 2080 | 20.87 | 13.97 | -6.90 | — | 0.58 | 0.51 | -0.07 | ||
| 2081 | 20.94 | 13.98 | -6.96 | — | 0.60 | 0.51 | -0.09 | ||
| 2082 | 21.00 | 13.98 | -7.02 | — | 0.62 | 0.51 | -0.10 | ||
| 2083 | 21.05 | 13.99 | -7.06 | — | 0.63 | 0.51 | -0.12 | ||
| 2084 | 21.09 | 13.99 | -7.10 | — | 0.65 | 0.52 | -0.13 | ||
| 2085 | 21.11 | 13.99 | -7.12 | — | 0.66 | 0.52 | -0.14 | ||
| 2086 | 21.12 | 13.99 | -7.13 | — | 0.67 | 0.52 | -0.16 | ||
| 2087 | 21.12 | 13.99 | -7.13 | — | 0.69 | 0.52 | -0.17 | ||
| 2088 | 21.11 | 13.99 | -7.12 | — | 0.70 | 0.52 | -0.18 | ||
| 2089 | 21.09 | 13.99 | -7.10 | — | 0.70 | 0.52 | -0.19 | ||
| 2090 | 21.06 | 13.99 | -7.07 | — | 0.71 | 0.52 | -0.19 | ||
| 2091 | 21.03 | 13.99 | -7.04 | — | 0.72 | 0.52 | -0.20 | ||
| 2092 | 21.00 | 13.99 | -7.01 | — | 0.73 | 0.52 | -0.21 | ||
| 2093 | 20.96 | 13.98 | -6.98 | — | 0.74 | 0.52 | -0.21 | ||
| 2094 | 20.93 | 13.98 | -6.94 | — | 0.74 | 0.52 | -0.22 | ||
| 2095 | 20.89 | 13.98 | -6.91 | — | 0.74 | 0.52 | -0.22 | ||
| 2096 | 20.86 | 13.98 | -6.88 | — | 0.75 | 0.52 | -0.23 | ||
| 2097 | 20.84 | 13.98 | -6.86 | — | 0.76 | 0.52 | -0.23 | ||
| 2098 | 20.81 | 13.98 | -6.84 | — | 0.76 | 0.52 | -0.24 | ||
| 2099 | 20.80 | 13.97 | -6.82 | — | 0.76 | 0.52 | -0.24 | ||
| 2100 | 20.78 | 13.97 | -6.81 | — | 0.76 | 0.52 | -0.24 | ||
| 2101 | 20.78 | 13.97 | -6.81 | — | 0.76 | 0.52 | -0.24 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2026-2100 | 18.36% | 14.06% | -4.29% | 2034 | 0.26% | 0.39% | 0.13% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2026 Trustees Report.