Detailed Single Year Tables
Description of Proposed Provision:
E1.10: Increase the payroll tax rate by 0.1 percentage point per year for 2027 through 2036 so that it equals 13.4 percent for 2036 and later. The increase would be split evenly between the employer and employee share, and would be split between OASI and DI in proportion to currently scheduled payroll tax rates.
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 | 13.03 | -2.25 | 149 | 0.00 | 0.00 | 0.00 | ||
| 2027 | 15.48 | 13.18 | -2.30 | 131 | 0.00 | 0.09 | 0.09 | ||
| 2028 | 15.59 | 13.30 | -2.29 | 114 | -0.00 | 0.19 | 0.19 | ||
| 2029 | 15.69 | 13.42 | -2.27 | 97 | -0.00 | 0.28 | 0.28 | ||
| 2030 | 15.80 | 13.53 | -2.26 | 81 | -0.00 | 0.38 | 0.38 | ||
| 2031 | 15.91 | 13.66 | -2.25 | 66 | 0.00 | 0.47 | 0.47 | ||
| 2032 | 16.00 | 13.77 | -2.23 | 52 | 0.00 | 0.57 | 0.57 | ||
| 2033 | 16.03 | 13.91 | -2.12 | 38 | -0.05 | 0.66 | 0.71 | ||
| 2034 | 16.14 | 14.02 | -2.11 | 25 | -0.01 | 0.76 | 0.77 | ||
| 2035 | 16.22 | 14.13 | -2.09 | 12 | -0.01 | 0.85 | 0.86 | ||
| 2036 | 16.32 | 14.24 | -2.08 | — | -0.01 | 0.95 | 0.96 | ||
| 2037 | 16.41 | 14.25 | -2.16 | — | -0.01 | 0.95 | 0.96 | ||
| 2038 | 16.48 | 14.26 | -2.22 | — | -0.01 | 0.95 | 0.96 | ||
| 2039 | 16.54 | 14.26 | -2.28 | — | -0.01 | 0.95 | 0.96 | ||
| 2040 | 16.59 | 14.27 | -2.32 | — | -0.01 | 0.95 | 0.97 | ||
| 2041 | 16.63 | 14.27 | -2.36 | — | -0.01 | 0.95 | 0.97 | ||
| 2042 | 16.66 | 14.28 | -2.38 | — | -0.02 | 0.95 | 0.97 | ||
| 2043 | 16.69 | 14.28 | -2.41 | — | -0.02 | 0.95 | 0.97 | ||
| 2044 | 16.72 | 14.29 | -2.44 | — | -0.02 | 0.95 | 0.97 | ||
| 2045 | 16.75 | 14.29 | -2.46 | — | -0.02 | 0.95 | 0.98 | ||
| 2046 | 16.78 | 14.29 | -2.48 | — | -0.03 | 0.95 | 0.98 | ||
| 2047 | 16.81 | 14.30 | -2.51 | — | -0.03 | 0.95 | 0.98 | ||
| 2048 | 16.85 | 14.30 | -2.55 | — | -0.03 | 0.95 | 0.98 | ||
| 2049 | 16.89 | 14.30 | -2.59 | — | -0.03 | 0.95 | 0.99 | ||
| 2050 | 16.94 | 14.31 | -2.63 | — | -0.04 | 0.95 | 0.99 | ||
| 2051 | 16.98 | 14.31 | -2.67 | — | -0.04 | 0.95 | 0.99 | ||
| 2052 | 17.04 | 14.32 | -2.72 | — | -0.04 | 0.95 | 0.99 | ||
| 2053 | 17.10 | 14.32 | -2.78 | — | -0.04 | 0.95 | 0.99 | ||
| 2054 | 17.17 | 14.33 | -2.84 | — | -0.04 | 0.95 | 1.00 | ||
| 2055 | 17.25 | 14.34 | -2.92 | — | -0.05 | 0.95 | 1.00 | ||
| 2056 | 17.34 | 14.35 | -2.99 | — | -0.05 | 0.95 | 1.00 | ||
| 2057 | 17.43 | 14.35 | -3.07 | — | -0.05 | 0.95 | 1.00 | ||
| 2058 | 17.52 | 14.36 | -3.16 | — | -0.05 | 0.95 | 1.00 | ||
| 2059 | 17.61 | 14.37 | -3.24 | — | -0.05 | 0.95 | 1.00 | ||
| 2060 | 17.69 | 14.38 | -3.31 | — | -0.05 | 0.95 | 1.01 | ||
| 2061 | 17.76 | 14.38 | -3.38 | — | -0.06 | 0.95 | 1.01 | ||
| 2062 | 17.84 | 14.39 | -3.45 | — | -0.06 | 0.95 | 1.01 | ||
| 2063 | 17.91 | 14.39 | -3.51 | — | -0.06 | 0.95 | 1.01 | ||
| 2064 | 17.97 | 14.40 | -3.57 | — | -0.06 | 0.95 | 1.01 | ||
| 2065 | 18.04 | 14.41 | -3.63 | — | -0.06 | 0.95 | 1.01 | ||
| 2066 | 18.11 | 14.41 | -3.70 | — | -0.06 | 0.95 | 1.01 | ||
| 2067 | 18.18 | 14.42 | -3.76 | — | -0.06 | 0.95 | 1.01 | ||
| 2068 | 18.25 | 14.42 | -3.82 | — | -0.06 | 0.95 | 1.01 | ||
| 2069 | 18.32 | 14.43 | -3.89 | — | -0.06 | 0.95 | 1.01 | ||
| 2070 | 18.39 | 14.44 | -3.96 | — | -0.06 | 0.95 | 1.01 | ||
| 2071 | 18.47 | 14.44 | -4.03 | — | -0.06 | 0.95 | 1.01 | ||
| 2072 | 18.54 | 14.45 | -4.09 | — | -0.06 | 0.95 | 1.01 | ||
| 2073 | 18.61 | 14.45 | -4.16 | — | -0.06 | 0.95 | 1.01 | ||
| 2074 | 18.68 | 14.46 | -4.22 | — | -0.06 | 0.95 | 1.02 | ||
| 2075 | 18.74 | 14.46 | -4.27 | — | -0.06 | 0.95 | 1.02 | ||
| 2076 | 18.79 | 14.47 | -4.32 | — | -0.06 | 0.95 | 1.02 | ||
| 2077 | 18.83 | 14.47 | -4.36 | — | -0.06 | 0.95 | 1.02 | ||
| 2078 | 18.86 | 14.48 | -4.39 | — | -0.06 | 0.95 | 1.02 | ||
| 2079 | 18.88 | 14.48 | -4.40 | — | -0.06 | 0.95 | 1.02 | ||
| 2080 | 18.89 | 14.48 | -4.41 | — | -0.06 | 0.95 | 1.02 | ||
| 2081 | 18.89 | 14.48 | -4.41 | — | -0.06 | 0.95 | 1.02 | ||
| 2082 | 18.89 | 14.48 | -4.41 | — | -0.06 | 0.95 | 1.02 | ||
| 2083 | 18.87 | 14.48 | -4.39 | — | -0.06 | 0.95 | 1.02 | ||
| 2084 | 18.84 | 14.48 | -4.36 | — | -0.06 | 0.95 | 1.02 | ||
| 2085 | 18.81 | 14.48 | -4.33 | — | -0.06 | 0.95 | 1.02 | ||
| 2086 | 18.76 | 14.48 | -4.28 | — | -0.06 | 0.95 | 1.02 | ||
| 2087 | 18.70 | 14.47 | -4.23 | — | -0.06 | 0.95 | 1.02 | ||
| 2088 | 18.64 | 14.47 | -4.17 | — | -0.06 | 0.95 | 1.02 | ||
| 2089 | 18.58 | 14.47 | -4.11 | — | -0.06 | 0.95 | 1.01 | ||
| 2090 | 18.52 | 14.46 | -4.05 | — | -0.06 | 0.95 | 1.01 | ||
| 2091 | 18.46 | 14.46 | -4.00 | — | -0.06 | 0.95 | 1.01 | ||
| 2092 | 18.40 | 14.45 | -3.95 | — | -0.06 | 0.95 | 1.01 | ||
| 2093 | 18.36 | 14.45 | -3.91 | — | -0.06 | 0.95 | 1.01 | ||
| 2094 | 18.32 | 14.45 | -3.87 | — | -0.06 | 0.95 | 1.01 | ||
| 2095 | 18.30 | 14.45 | -3.85 | — | -0.06 | 0.95 | 1.01 | ||
| 2096 | 18.28 | 14.45 | -3.83 | — | -0.06 | 0.95 | 1.01 | ||
| 2097 | 18.27 | 14.45 | -3.82 | — | -0.06 | 0.95 | 1.01 | ||
| 2098 | 18.27 | 14.45 | -3.82 | — | -0.06 | 0.95 | 1.01 | ||
| 2099 | 18.28 | 14.45 | -3.83 | — | -0.06 | 0.95 | 1.01 | ||
| 2100 | 18.29 | 14.45 | -3.84 | — | -0.06 | 0.95 | 1.01 | ||
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 | 17.57% | 14.64% | -2.93% | 2035 | -0.04% | 0.85% | 0.89% | ||
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.