Skip to content
Social Security Online 		Trust Fund Data
www.socialsecurity.gov
 
Office of the Chief Actuary SSA logo: link to Social Security Online home

Social Security Tax Rates

Updated June 18, 2007

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.

Calendar years Tax rates as a percent of taxable earnings
Tax rate for employees and employers, each Tax rate for self-employed persons
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 5.200 0.500 5.700 10.4000 1.0000 11.400
1988-89 5.530 0.530 6.060 11.0600 1.0600 12.120
1990-93 5.600 0.600 6.200 11.2000 1.2000 12.400
1994-96 5.260 0.940 6.200 10.5200 1.8800 12.400
1997-99 5.350 0.850 6.200 10.7000 1.7000 12.400
2000 and later 5.300 0.900 6.200 10.6000 1.8000 12.400
 Link to FirstGov.gov: U.S. Government portal Privacy Policy  | Website Policies & Other Important Information  | Site Map
Need Larger Text?