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Provisions Affecting Coverage of Employment or Earnings

These provisions extend or reduce the categories of workers or the amount of earnings covered under the Social Security system. We provide a summary list of all options in this category. For each provision listed below, we provide an estimate of the financial effect on the OASDI program over the long-range period (the next 75 years) and for the 75th year. In addition, we provide graphs and detailed single year tables.

All estimates are based on the intermediate assumptions described in the 2010 Trustees Report. Choose the type of estimates (summary or detailed) from the list of provisions.

Number Table and graph selection
F1 (2011) Cover newly hired State and local government employees beginning in 2011.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates are different)
F1 (2020) Cover newly hired State and local government employees beginning in 2020.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates may be different)
F1 (2021) Cover newly hired State and local government employees beginning in 2021.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates may be different)
F2 Provide for OASDI payroll tax coverage of employer provided group health insurance cost, starting in 2012. Specifically, any cost toward such group health insurance borne by employees would cease to be deductible, and the cost borne by employers would now be allocated to employees as if it had been wages, for the purpose of payroll tax (and later, benefit) calculations. Both employee and employer OASDI payroll taxes would be affected by this proposal.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates are different)
F3 Phase out the income and payroll tax exclusion for employer-sponsored group health insurance (ESI) beginning in 2018. Set the exclusion at the 75th percentile of premium distribution in 2018, with amounts above that subject to tax. Reduce the exclusion level by 10 percent annually, with exclusion fully eliminated in 2028. Eliminate the excise tax on ESI.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates may be different)
F4 Beginning in 2011, exempt individuals with more than 180 quarters of coverage from the OASDI payroll tax.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates are different)
F5 Tax all voluntary salary reduction plan contributions (such as Cafeteria 125 plans and FSAs) like 401(k)s for OASDI payroll tax purposes, effective 2012.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates are different)
F6 Tax Reform for Business: Establish a value added tax (VAT) of 3.0 percent for 2012 and 6.5 percent for 2013 and later. Lower the corporate income tax rate from 35 to 27 percent starting 2012.
Summary measures and graphs (PDF version)
Detailed single year tables   (PDF version)
Memorandum containing the provision (effective dates are different)

Above provisions
Summary measures
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Last reviewed or modified February 28, 2011