Proposed Provision: Make 90% of the earnings subject to the payroll tax (phased in 2011-2020), but retain the current-law taxable maximum for benefit purposes. This estimate considers all self-employed earnings in computing the percentage of earnings subject to the payroll tax.

OASDI Cost Rates and Income Rates
(as a percentage of taxable payroll)

  Income Rates Cost Rates
Year Present Law Provision Present Law Provision
201012.312.313.113.1
201112.912.913.013.0
201212.913.012.812.8
201312.913.212.812.8
201412.913.412.912.9
201512.913.513.013.0
201613.013.613.113.1
201713.013.813.313.3
201813.013.913.513.5
201913.014.013.813.8
202013.014.114.114.1
202113.114.114.514.5
202213.114.114.714.7
202313.114.115.015.0
202413.114.215.315.3
202513.114.215.515.5
202613.114.215.815.8
202713.214.216.015.9
202813.214.216.116.1
202913.214.216.316.3
203013.214.216.416.4
203113.214.216.516.5
203213.214.216.616.6
203313.214.316.716.6
203413.214.316.716.7
203513.214.316.716.7
203613.214.316.716.7
203713.214.316.716.7
203813.214.316.716.7
203913.214.316.716.7
204013.214.316.616.6
204113.214.316.616.6
204213.214.316.616.5
204313.214.316.516.5
204413.214.316.516.5
204513.214.316.416.4
204613.214.316.416.4
204713.214.316.416.4
204813.214.316.416.3
204913.214.316.416.3
205013.214.316.316.3
205113.214.316.316.3
205213.214.316.316.3
205313.214.316.316.3
205413.214.316.316.3
205513.214.316.416.3
205613.214.316.416.4
205713.214.316.416.4
205813.214.316.416.4
205913.214.316.516.4
206013.214.316.516.4
206113.214.316.516.5
206213.214.316.516.5
206313.214.316.616.5
206413.314.316.616.5
206513.314.316.616.6
206613.314.316.716.6
206713.314.316.716.6
206813.314.316.716.7
206913.314.316.816.7
207013.314.316.816.8
207113.314.316.816.8
207213.314.316.916.8
207313.314.316.916.9
207413.314.317.016.9
207513.314.317.017.0
207613.314.317.117.0
207713.314.317.117.1
207813.314.317.217.1
207913.314.317.217.2
208013.314.317.317.2
208113.314.317.317.2
208213.314.417.317.3
208313.314.417.417.3
208413.314.417.417.4
208513.314.417.517.4
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