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Detailed Single Year Tables

Description of Proposed Provision:
F4: Expand covered earnings to include contributions to voluntary salary reduction plans (such as Cafeteria 125 plans and Flexible Spending Accounts). Starting in 2018, subject these contributions to the OASDI payroll tax, making the payroll tax treatment of these contributions like 401(k) contributions.

 

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
201713.4113.03-0.38
298
0.000.000.00
201813.4913.34-0.14
287
0.000.410.41
201913.7013.38-0.32
276
-0.000.440.44
202013.8513.40-0.46
264
0.000.440.44
202114.0213.43-0.59
253
0.000.440.44
202214.2613.47-0.79
242
0.000.440.44
202314.5513.50-1.05
229
0.010.450.44
202414.8413.54-1.30
215
0.010.450.44
202515.1113.56-1.55
201
0.010.460.44
202615.3913.60-1.79
186
0.020.460.44
202715.6413.61-2.02
171
0.020.460.44
202815.8813.63-2.25
156
0.030.470.44
202916.1013.65-2.45
140
0.030.470.44
203016.3113.67-2.64
124
0.040.470.43
203116.5013.69-2.81
108
0.050.480.43
203216.6613.70-2.97
92
0.060.480.42
203316.8113.71-3.10
75
0.070.480.42
203416.9313.72-3.20
57
0.080.490.41
203517.0213.73-3.28
39
0.090.490.40
203617.0913.74-3.35
21
0.100.490.39
203717.1313.74-3.39
2
0.110.500.39
203817.1413.75-3.40
----
0.120.500.38
203917.1313.75-3.38
----
0.130.500.37
204017.1113.75-3.36
----
0.150.500.36
204117.0713.75-3.32
----
0.160.510.35
204217.0313.75-3.28
----
0.170.510.34
204316.9913.75-3.24
----
0.180.510.33
204416.9513.75-3.20
----
0.190.510.32
204516.9213.75-3.17
----
0.210.520.31
204616.9013.75-3.14
----
0.220.520.30
204716.8813.75-3.12
----
0.230.520.29
204816.8613.75-3.10
----
0.240.520.28
204916.8413.75-3.09
----
0.250.520.27
205016.8313.76-3.08
----
0.270.520.26
205116.8313.76-3.08
----
0.280.530.25
205216.8513.76-3.09
----
0.290.530.24
205316.8713.76-3.11
----
0.300.530.23
205416.9113.77-3.14
----
0.320.530.22
205516.9513.77-3.18
----
0.330.540.21
205617.0013.78-3.22
----
0.340.540.20
205717.0513.78-3.27
----
0.350.540.19
205817.1013.79-3.31
----
0.360.540.18
205917.1613.80-3.36
----
0.370.550.17
206017.2113.80-3.41
----
0.380.550.16
206117.2713.81-3.46
----
0.390.550.16
206217.3313.81-3.51
----
0.400.560.15
206317.3813.82-3.56
----
0.410.560.15
206417.4413.83-3.61
----
0.420.560.14
206517.4913.84-3.66
----
0.430.570.14
206617.5513.84-3.71
----
0.440.570.14
206717.6113.85-3.76
----
0.440.580.14
206817.6713.86-3.81
----
0.450.580.13
206917.7313.87-3.86
----
0.450.590.13
207017.7913.88-3.91
----
0.460.590.13
207117.8413.88-3.95
----
0.460.600.13
207217.8813.89-3.99
----
0.470.600.13
207317.9213.90-4.02
----
0.470.610.14
207417.9513.91-4.05
----
0.470.610.14
207517.9813.91-4.07
----
0.480.620.14
207618.0013.92-4.08
----
0.480.620.14
207718.0113.93-4.08
----
0.480.630.15
207818.0113.93-4.07
----
0.480.630.15
207918.0013.94-4.06
----
0.490.640.15
208018.0013.94-4.05
----
0.490.650.16
208118.0013.95-4.05
----
0.490.650.16
208218.0013.95-4.04
----
0.490.660.16
208318.0113.96-4.05
----
0.490.660.17
208418.0313.97-4.06
----
0.500.670.17
208518.0513.97-4.08
----
0.500.670.17
208618.0913.98-4.11
----
0.500.680.17
208718.1213.98-4.14
----
0.510.680.17
208818.1713.99-4.18
----
0.510.690.17
208918.2214.00-4.22
----
0.520.690.17
209018.2714.01-4.26
----
0.520.700.17
209118.3214.01-4.31
----
0.530.700.17
209218.3714.02-4.35
----
0.530.700.17



 

Summarized Estimates

 
  Proposal
  Change from Current Law
Years Cost
rate
Income
rate
Actuarial
balance

Year of reserve
depletion
1

Cost
rate
Income
rate
Actuarial
balance
 
Based on Intermediate Assumptions of the 2017 Trustees Report.
2017-2091 16.92% 14.37% -2.55%
2037
0.25% 0.53% 0.28%
 
1 Under current law, the year of Trust Fund reserve depletion is 2034.

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Last reviewed or modified July 13, 2017