RS 01404: Wage Development
TN 7 (12-98)
| 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) |
128,400 |
7960.80 |
|
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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RS 01403: Wage Evidence
RS 01403: Wage Evidence
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RS 014: Wages