Detailed Single Year Tables
Description of Proposed Provision:
F1: Starting in 2026, 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 |
|||
| 2025 | 15.15 | 12.80 | -2.35 | 169 | 0.00 | 0.00 | 0.00 | ||
| 2026 | 15.29 | 13.06 | -2.23 | 149 | 0.00 | 0.03 | 0.03 | ||
| 2027 | 15.48 | 13.14 | -2.33 | 131 | -0.00 | 0.06 | 0.06 | ||
| 2028 | 15.59 | 13.20 | -2.39 | 113 | 0.00 | 0.09 | 0.09 | ||
| 2029 | 15.69 | 13.25 | -2.44 | 96 | 0.00 | 0.12 | 0.12 | ||
| 2030 | 15.80 | 13.30 | -2.50 | 80 | 0.00 | 0.14 | 0.14 | ||
| 2031 | 15.91 | 13.35 | -2.56 | 63 | 0.00 | 0.16 | 0.16 | ||
| 2032 | 16.01 | 13.39 | -2.62 | 47 | 0.00 | 0.18 | 0.18 | ||
| 2033 | 16.06 | 13.45 | -2.61 | 30 | -0.01 | 0.20 | 0.21 | ||
| 2034 | 16.15 | 13.49 | -2.66 | 14 | 0.00 | 0.22 | 0.22 | ||
| 2035 | 16.24 | 13.51 | -2.72 | — | 0.01 | 0.24 | 0.23 | ||
| 2036 | 16.33 | 13.54 | -2.79 | — | 0.01 | 0.25 | 0.24 | ||
| 2037 | 16.42 | 13.56 | -2.86 | — | 0.01 | 0.27 | 0.26 | ||
| 2038 | 16.50 | 13.58 | -2.92 | — | 0.01 | 0.28 | 0.27 | ||
| 2039 | 16.57 | 13.60 | -2.96 | — | 0.01 | 0.29 | 0.28 | ||
| 2040 | 16.62 | 13.62 | -3.00 | — | 0.02 | 0.31 | 0.29 | ||
| 2041 | 16.66 | 13.64 | -3.03 | — | 0.02 | 0.32 | 0.30 | ||
| 2042 | 16.70 | 13.65 | -3.05 | — | 0.02 | 0.33 | 0.31 | ||
| 2043 | 16.74 | 13.67 | -3.06 | — | 0.03 | 0.34 | 0.32 | ||
| 2044 | 16.77 | 13.69 | -3.09 | — | 0.03 | 0.35 | 0.32 | ||
| 2045 | 16.81 | 13.70 | -3.11 | — | 0.03 | 0.36 | 0.33 | ||
| 2046 | 16.84 | 13.71 | -3.13 | — | 0.04 | 0.38 | 0.34 | ||
| 2047 | 16.88 | 13.73 | -3.15 | — | 0.04 | 0.39 | 0.34 | ||
| 2048 | 16.93 | 13.74 | -3.18 | — | 0.05 | 0.40 | 0.35 | ||
| 2049 | 16.98 | 13.76 | -3.22 | — | 0.06 | 0.41 | 0.35 | ||
| 2050 | 17.03 | 13.78 | -3.26 | — | 0.06 | 0.42 | 0.36 | ||
| 2051 | 17.09 | 13.79 | -3.30 | — | 0.07 | 0.43 | 0.36 | ||
| 2052 | 17.16 | 13.81 | -3.35 | — | 0.08 | 0.44 | 0.36 | ||
| 2053 | 17.24 | 13.82 | -3.41 | — | 0.09 | 0.45 | 0.36 | ||
| 2054 | 17.32 | 13.84 | -3.48 | — | 0.10 | 0.46 | 0.36 | ||
| 2055 | 17.41 | 13.86 | -3.55 | — | 0.11 | 0.47 | 0.37 | ||
| 2056 | 17.51 | 13.89 | -3.62 | — | 0.12 | 0.49 | 0.37 | ||
| 2057 | 17.61 | 13.90 | -3.72 | — | 0.14 | 0.50 | 0.36 | ||
| 2058 | 17.72 | 13.91 | -3.82 | — | 0.15 | 0.50 | 0.35 | ||
| 2059 | 17.83 | 13.91 | -3.91 | — | 0.17 | 0.50 | 0.33 | ||
| 2060 | 17.92 | 13.92 | -4.00 | — | 0.18 | 0.50 | 0.32 | ||
| 2061 | 18.02 | 13.93 | -4.09 | — | 0.20 | 0.50 | 0.30 | ||
| 2062 | 18.11 | 13.94 | -4.17 | — | 0.22 | 0.50 | 0.28 | ||
| 2063 | 18.20 | 13.95 | -4.26 | — | 0.24 | 0.50 | 0.26 | ||
| 2064 | 18.29 | 13.95 | -4.33 | — | 0.26 | 0.50 | 0.25 | ||
| 2065 | 18.37 | 13.96 | -4.41 | — | 0.27 | 0.50 | 0.23 | ||
| 2066 | 18.46 | 13.97 | -4.50 | — | 0.29 | 0.51 | 0.21 | ||
| 2067 | 18.56 | 13.97 | -4.58 | — | 0.32 | 0.51 | 0.19 | ||
| 2068 | 18.65 | 13.98 | -4.67 | — | 0.34 | 0.51 | 0.17 | ||
| 2069 | 18.74 | 13.99 | -4.75 | — | 0.36 | 0.51 | 0.15 | ||
| 2070 | 18.84 | 14.00 | -4.84 | — | 0.38 | 0.51 | 0.13 | ||
| 2071 | 18.93 | 14.00 | -4.93 | — | 0.40 | 0.51 | 0.11 | ||
| 2072 | 19.03 | 14.01 | -5.02 | — | 0.43 | 0.51 | 0.09 | ||
| 2073 | 19.12 | 14.02 | -5.10 | — | 0.45 | 0.52 | 0.07 | ||
| 2074 | 19.21 | 14.02 | -5.18 | — | 0.47 | 0.52 | 0.05 | ||
| 2075 | 19.29 | 14.03 | -5.26 | — | 0.49 | 0.52 | 0.03 | ||
| 2076 | 19.36 | 14.04 | -5.32 | — | 0.51 | 0.52 | 0.01 | ||
| 2077 | 19.42 | 14.04 | -5.38 | — | 0.53 | 0.52 | -0.00 | ||
| 2078 | 19.47 | 14.05 | -5.42 | — | 0.54 | 0.52 | -0.02 | ||
| 2079 | 19.51 | 14.05 | -5.46 | — | 0.56 | 0.52 | -0.04 | ||
| 2080 | 19.53 | 14.05 | -5.48 | — | 0.58 | 0.52 | -0.05 | ||
| 2081 | 19.55 | 14.05 | -5.50 | — | 0.59 | 0.53 | -0.07 | ||
| 2082 | 19.56 | 14.06 | -5.50 | — | 0.60 | 0.53 | -0.08 | ||
| 2083 | 19.55 | 14.06 | -5.49 | — | 0.62 | 0.53 | -0.09 | ||
| 2084 | 19.54 | 14.06 | -5.48 | — | 0.63 | 0.53 | -0.10 | ||
| 2085 | 19.51 | 14.05 | -5.45 | — | 0.64 | 0.53 | -0.11 | ||
| 2086 | 19.47 | 14.05 | -5.42 | — | 0.65 | 0.53 | -0.12 | ||
| 2087 | 19.42 | 14.05 | -5.37 | — | 0.66 | 0.53 | -0.13 | ||
| 2088 | 19.37 | 14.05 | -5.32 | — | 0.66 | 0.53 | -0.13 | ||
| 2089 | 19.31 | 14.04 | -5.27 | — | 0.67 | 0.53 | -0.14 | ||
| 2090 | 19.25 | 14.04 | -5.21 | — | 0.68 | 0.53 | -0.15 | ||
| 2091 | 19.20 | 14.04 | -5.17 | — | 0.68 | 0.53 | -0.15 | ||
| 2092 | 19.15 | 14.03 | -5.12 | — | 0.69 | 0.53 | -0.16 | ||
| 2093 | 19.11 | 14.03 | -5.08 | — | 0.69 | 0.53 | -0.16 | ||
| 2094 | 19.08 | 14.03 | -5.05 | — | 0.69 | 0.53 | -0.16 | ||
| 2095 | 19.06 | 14.03 | -5.03 | — | 0.70 | 0.53 | -0.17 | ||
| 2096 | 19.05 | 14.03 | -5.02 | — | 0.71 | 0.53 | -0.17 | ||
| 2097 | 19.04 | 14.03 | -5.01 | — | 0.71 | 0.53 | -0.18 | ||
| 2098 | 19.04 | 14.03 | -5.01 | — | 0.71 | 0.53 | -0.18 | ||
| 2099 | 19.05 | 14.03 | -5.02 | — | 0.71 | 0.53 | -0.18 | ||
| 2100 | 19.07 | 14.03 | -5.04 | — | 0.71 | 0.53 | -0.18 | ||
Summarized Estimates
| Proposal | Change from Current Law | ||||||||
|---|---|---|---|---|---|---|---|---|---|
| Years | Cost rate |
Income rate |
Actuarial balance |
Year of reserve depletion1 |
Cost rate |
Income rate |
Actuarial balance |
||
| 2025-2099 | 17.87% | 14.19% | -3.68% | 2034 | 0.26% | 0.40% | 0.14% | ||
1 Under current law, the year of Trust Fund reserve depletion is 2034. |
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Based on Intermediate Assumptions of the 2025 Trustees Report.