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	Social Security Tax Rates














   Actuarial Services  
         OASDI & Medicare tax rates
         Maximum taxable earnings






     
   Tax rates for Social Security's two trust funds,
   the Old-Age and Survivors Insurance (OASI) Trust Fund
   and the Disability Insurance (DI) Trust Fund,
   are shown in the table below.
   
   The rates shown reflect the amounts received by the trust funds.
   In certain years, the effective rate paid by employees, employers, and/or
   self-employed workers was less than the rate received by the trust funds, with
   the difference covered by general revenue. See the footnotes for details.
   
	








 Calendar years
 Tax rates as a percent of taxable earnings

 Tax rate for employees and employers,
  each
 Tax rate for self-employed workers

 OASI
 DI
 Total

 OASI
 DI
 Total



 1937-49
 1.000
 --

 1.000
 --
 --
 --

 1950
 1.500

 --
 1.500
 --
 --
 --

 1951-53

 1.500
 --
 1.500
 2.250
 --
 2.250


 1954-56
 2.000
 --
 2.000
 3.000
 --

 3.000

  1957-58
  2.000
  0.250
  2.250
  3.0000

  0.3750
  3.375


  1959
  2.250
  0.250

  2.500
  3.3750
  0.3750
  3.750


  1960-61

  2.750
  0.250
  3.000
  4.1250
  0.3750
  4.500



  1962
  2.875
  0.250
  3.125

  4.3250

  0.3750
  4.700


  1963-65
  3.375
  0.250

  3.625
  5.0250
  0.3750
  5.400


  1966

  3.500
  0.350
  3.850
  5.2750
  0.5250
  5.800



  1967
  3.550
  0.350
  3.900
  5.3750

  0.5250
  5.900


  1968
  3.325
  0.475

  3.800
  5.0875
  0.7125
  5.800


  1969

  3.725
  0.475
  4.200
  5.5875
  0.7125
  6.300



  1970
  3.650
  0.550
  4.200
  5.4750

  0.8250
  6.300


  1971-72
  4.050
  0.550

  4.600
  6.0750
  0.8250
  6.900


  1973

  4.300
  0.550
  4.850

  6.2050
  0.7950
  7.000



  1974-77
  4.375
  0.575
  4.950
  6.1850

  0.8150
  7.000


  1978
  4.275
  0.775

  5.050
  6.0100
  1.0900
  7.100


  1979

  4.330
  0.750
  5.080

  6.0100
  1.0400
  7.050



  1980
  4.520
  0.560
  5.080
  6.2725

  0.7775
  7.050


  1981
  4.700
  0.650

  5.350

  7.0250
  0.9750
  8.000


  1982

  4.575
  0.825
  5.400
  6.8125
  1.2375
  8.050



  1983
  4.775
  0.625
  5.400

  7.1125

  0.9375
  8.050


  1984-87 a
  5.200
  0.500

  5.700
  10.4000
  1.0000
  11.400


  1988-89 a

  5.530
  0.530
  6.060

  11.0600
  1.0600
  12.120



  1990-93 b
  5.600
  0.600
  6.200
  11.2000
  1.2000

  12.400


  1994-96 b
  5.260
  0.940
  6.200
  10.5200
  1.8800
  12.400


  1997-99 b
  5.350
  0.850
  6.200
  10.7000
  1.7000
  12.400


  2000-15 b, c
  5.300
  0.900
  6.200
  10.6000
  1.8000
  12.400


  2016-18 b, d
  5.015
  1.185
  6.200
  10.030
  2.370
  12.400


  2019 and later b
  5.300
  0.900
  6.200
  10.6000
  1.8000
  12.400


  a
  In 1984 only, an immediate credit of 0.3 percent of taxable wages was
  allowed against the OASDI taxes paid by employees, resulting in an
  effective employee tax rate of 5.4 percent. The OASI and DI trust funds, however,
  received general revenue equivalent to 0.3 percent of taxable wages for
  1984. Similar credits of 2.7 percent, 2.3 percent, and 2.0 percent were allowed
  against the combined OASDI and HI taxes on net earnings from self-employment
  in 1984, 1985, and 1986-89, respectively.
  b
  Beginning in 1990, self-employed workers are allowed a deduction, for purposes
  of computing their net earnings, equal to half of the combined OASDI and HI
  contributions that would be payable without regard to the contribution and
  benefit base. The OASDI contribution rate is then applied to net earnings after
  this deduction, but subject to the OASDI base.
  c
  For 2010, most employers were exempt from paying the employer share of OASDI
  tax on wages paid to certain qualified individuals hired after February 3. For
  2011 and 2012, the OASDI tax rate is reduced by 2 percentage points for employees and
  for self-employed workers, resulting in a 4.2 percent effective tax rate for
  employees and a 10.4 percent effective tax rate for self-employed workers. These
  reductions in tax revenue due to lower tax rates are being made up
  by transfers from the general fund of the Treasury to the OASI and DI trust
  funds. 
  d
  Public Law 114-74, the Bipartisan Budget Act of 2015, temporarily re-allocated a portion
  of the OASI tax rate to DI for calendar years 2016 through 2018. Beginning in 2019, the
  tax rates for each fund revert to the rates in effect from 2000 through 2015.
  












  
  
    
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