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	Contribution and Benefit Base












  
     
     Automatic Determinations
   Cost-of-Living Adjustment
     Tax data
    Wage-indexed amounts
   Social Security's Old-Age, Survivors, and Disability 
     Insurance (OASDI) program limits the amount of earnings subject to taxation for
     a given year.  The same annual limit also applies when those earnings are used
     in a benefit computation.  This limit changes each year with changes
     in the national average wage index.  We call this annual
     limit the contribution and benefit base.  This amount is also commonly referred
     to as the taxable maximum. For earnings in 2026, this base is 
     $184,500. 
     
     The OASDI tax rate for wages paid in
     2026 is set by statute at 6.2 percent for employees and employers, each. Thus,
     an individual with wages equal to or larger than $184,500 would contribute $11,439.00
     to the OASDI program in 2026, and his or her employer would contribute the same
     amount. The OASDI tax rate for self-employment income in 2026 is 12.4 percent.
     
     For Medicare's Hospital Insurance (HI) program, the taxable maximum was the same as 
     that for the OASDI program for 1966-1990.  Separate HI taxable maximums of $125,000,
     $130,200, and $135,000 were applicable in 1991-93, respectively.  After 1993, there
     has been no limitation on HI-taxable earnings. Tax rates under the HI program are 
     1.45 percent for employees and employers, each, and 2.90 percent for self-employed
     persons.
  



Contribution and benefit bases, 1937-2026
  

 
  Year
  Amount
  1937-50
     $3,000
  1951-54
     3,600
  1955-58
     4,200
  1959-65
     4,800
  1966-67
     6,600
  1968-71
     7,800
  1972
     9,000
  1973
     10,800
  1974
     13,200
  1975
     14,100
  1976
     15,300
  1977
     16,500
  1978
     17,700
  1979
     22,900
  1980
     25,900
  1981
     29,700
  1982
     32,400
  1983
     35,700
  1984
     37,800
  1985
     39,600


 
  Year
  Amount
  1986
     $42,000
  1987
     43,800
  1988
     45,000
  1989
     48,000
  1990
     51,300
  1991
     53,400
  1992
     55,500
  1993
     57,600
  1994
     60,600
  1995
     61,200
  1996
     62,700
  1997
     65,400
  1998
     68,400
  1999
     72,600
  2000
     76,200
  2001
     80,400
  2002
     84,900
  2003
     87,000
  2004
     87,900
  2005
     90,000


 
  Year
  Amount
  2006
     $94,200
  2007
     97,500
  2008
     102,000
  2009
     106,800
  2010
     106,800
  2011
     106,800
  2012
     110,100
  2013
     113,700
  2014
     117,000
  2015
     118,500
  2016
     118,500
  2017
     127,200
  2018
     128,400
  2019
     132,900
  2020
     137,700
  2021
     142,800
  2022
     147,000
  2023
     160,200
  2024
     168,600
  2025
     176,100


 
  Year
  Amount
  2026
     $184,500

Note: 
 Amounts for 1937-74 and for 1979-81 were set by statute; all other amounts were determined
 under automatic adjustment provisions of the Social Security Act.
    




  
  
    
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