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RS 01404.300: Maximum Contribution of Social Security Employment Taxes Paid By Employee

changes
← * →
  • Effective Dates: 11/09/2016 - Present
  • Effective Dates: 11/15/2017 - Present
  • TN 7 (12-98)
  • RS 01404.300 Maximum Contribution of Social Security Employment Taxes Paid By Employee
  • Year
  • Tax Rate %
  • Maximum Wages Taxable
  • Maximum Annual Contributions
  • 1937
  • 1.0
  • $3,000.00
  • $ 30.00
  • 1938
  • 1.0
  •  3,000.00
  •   30.00
  • 1939
  • 1.0
  •  3,000.00
  •   30.00
  • 1940
  • 1.0
  •  3,000.00
  •   30.00
  • 1941
  • 1.0
  •  3,000.00
  •   30.00
  • 1942
  • 1.0
  •  3,000.00
  •   30.00
  • 1943
  • 1.0
  •  3,000.00
  •   30.00
  • 1944
  • 1.0
  •  3,000.00
  •   30.00
  • 1945
  • 1.0
  •  3,000.00
  •   30.00
  • 1946
  • 1.0
  •  3,000.00
  •   30.00
  • 1947
  • 1.0
  •  3,000.00
  •   30.00
  • 1948
  • 1.0
  •  3,000.00
  •   30.00
  • 1949
  • 1.0
  •  3,000.00
  •   30.00
  • 1950
  • 1.5
  •  3,000.00
  •   45.00
  • 1951
  • 1.5
  •  3,600.00
  •   54.00
  • 1952
  • 1.5
  •  3,600.00
  •   54.00
  • 1953
  • 1.5
  •  3,600.00
  •   54.00
  • 1954
  • 2.0
  •  3,600.00
  •   72.00
  • 1955
  • 2.0
  •  4,200.00
  •   84.00
  • 1956
  • 2.0
  •  4,200.00
  •   84.00
  • 1957
  • 2.25
  •  4,200.00
  •   94.50
  • 1958
  • 2.25
  •  4,200.00
  •   94.50
  • 1959
  • 2.5
  •  4,800.00
  •  120.00
  • 1960
  • 3.0
  •  4,800.00
  •  144.00
  • 1961
  • 3.0
  •  4,800.00
  •  144.00
  • 1962
  • 3.125
  •  4,800.00
  •  150.00
  • 1963
  • 3.625
  •  4,800.00
  •  174.00
  • 1964
  • 3.625
  •  4,800.00
  •  174.00
  • 1965
  • 3.625
  •  4,800.00
  •  174.00
  • 1966
  • 4.2
  •  6,600.00
  •  277.20
  • 1967
  • 4.4
  •  6,600.00
  •  290.40
  • 1968
  • 4.4
  •  7,800.00
  •  343.20
  • 1969
  • 4.8
  •  7,800.00
  •  374.40
  • 1970
  • 4.8
  •  7,800.00
  •  374.40
  • 1971
  • 5.2
  •  7,800.00
  •  405.60
  • 1972
  • 5.2
  •  9,000.00
  •  468.00
  • 1973
  • 5.85
  • 10,800.00
  •  631.80
  • 1974
  • 5.85
  • 13,200.00
  •  772.20
  • 1975
  • 5.85
  • 14,100.00
  •  824.85
  • 1976
  • 5.85
  • 15,300.00
  •  895.05
  • 1977
  • 5.85
  • 16,500.00
  •  965.25
  • 1978
  • 6.05
  • 17,700.00
  • 1,070.85
  • 1979
  • 6.13
  • 22,900.00
  • 1,403.77
  • 1980
  • 6.13
  • 25,900.00
  • 1,587.67
  • 1981
  • 6.65
  • 29,700.00
  • 1,975.05
  • 1982
  • 6.70
  • 32,400.00
  • 2,170.80
  • 1983
  • 6.70
  • 35,700.00
  • 2,391.90
  • 1984
  • 6.70
  • 37,800.00
  • 2,532.60
  • 1985
  • 7.05
  • 39,600.00
  • 2,791.80
  • 1986
  • 7.15
  • 42,000.00
  • 3,003.00
  • 1987
  • 7.15
  •  43,800.00
  • 3,131.70
  • 1988
  • 7.51
  •  45,000.00
  • 3,379.50
  • 1989
  • 7.51
  •  48,000.00
  • 3,604.80
  • 1990
  • 7.65
  •  51,300.00
  • 3,924.45
  • 1991
  • 6.20 (OASDI)
  •  53,400.00
  • 3,310.80
  • 1.45 (HI)
  • 125,000.00
  • 1,812.50
  • 1992
  • 6.20 (OASDI)
  • 55,500.00
  •  3,441.00
  • 1.45 (HI)
  • 130,200.00
  • 1,887.90
  • 1993
  • 6.20 (OASDI)
  • 57,600.00
  •  3,571.20
  • 1.45 (HI)
  • 135,000.00
  • 1,957.50
  • 1994
  • 6.20 (OASDI)
  • 60,600.00
  •  3,757.20
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 1995
  • 6.20 (OASDI)
  • 61,200.00
  •  3,794.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 1996
  • 6.20 (OASDI)
  • 62,700.00
  •  3,887.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 1997
  • 6.20 (OASDI)
  • 65,400.00
  •  4,054.80
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 1998
  • 6.20 (OASDI)
  • 68,400.00
  •  4,240.80
  • 1.45(HI)
  • No Limit
  • No Limit
  • 1999
  • 6.20 (OASDI)
  • 72,600
  • 4,501.20
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2000
  • 6.20 (OASDI)
  • 76,200
  • 4,724.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2001
  • 6.20 (OASDI)
  • 80,400
  • 4,984.80
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2002
  • 6.20 (OASDI)
  • 84,900
  • 5,263.80
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2003
  • 6.20 (OASDI)
  • 87,000
  • 5,394.00
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2004
  • 6.20 (OASDI)
  • 87,900
  • 5,449.80
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2005
  • 6.20 (OASDI)
  • 90,000
  • 5,580.00
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2006
  • 6.20 (OASDI)
  • 94,200
  • 5,840.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2007
  • 6.20 (OASDI)
  • 97,500
  • 6,045.00
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2008
  • 6.20 (OASDI)
  • 102,000
  • 6,324.00
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2009–2010
  • 6.20 (OASDI)
  • 106,800
  • 6,621.60
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2011
  • 4.20 (OASDI)
  • 106.800
  • 4,485.60
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2012
  • 4.20 (OASDI)
  • 110,100
  • 4624.20
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2013
  • 6.20 (OASDI)
  • 113,700
  • 7049.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2014
  • 6.20 (OASDI)
  • 117,000
  • 7254.00
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2015–2016
  • 6.20 (OASDI)
  • 118,500
  • 7347.00
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2017
  • 6.20 (OASDI)
  • 127,200
  • 7886.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • 2018
  • 6.20 (OASDI)
  • 128,700
  • 7979.40
  • 1.45 (HI)
  • No Limit
  • No Limit
  • NOTE: For 1984, the employee portion of the tax contribution was added to by 0.30 percent from general tax revenues to equal the 7.00 percent paid by employers, whose maximum annual contribution was $2,646.00. In 2011, the employee portion of the OASDI tax contribution was reduced to 4.20 percent.
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