Detailed Single Year Tables

Description of Proposed Provision:
Provide for OASDI payroll tax coverage of employer provided group health insurance cost, starting in 2010. Specifically, any cost toward such group health insurance borne by employees would cease to be deductible, and the cost borne by employers would now be allocated to employees as if it had been wages, for the purpose of payroll tax (and later, benefit) calculations. Both employee and employer OASDI payroll taxes would be affected by this proposal.

Financial Estimates for the OASDI Trust Fund Program
Calendar year	Cost rate	Income rate	Annual balance	Trust fund ratio as of January 1	With this provision	Present law	Percentage increase
	Percentage of taxable payroll			Trust fund ratio as of January 1	OASDI taxable payroll (in billions of dollars)
2008	11.20	12.77	1.57	359	5,567	5,567	0.0
2009	11.26	12.81	1.54	369	5,859	5,859	0.0
2010	10.48	12.79	2.31	378	6,677	6,155	8.5
2011	10.67	12.81	2.14	395	6,971	6,449	8.1
2012	10.92	12.84	1.92	408	7,267	6,746	7.7
2013	11.10	12.86	1.76	418	7,646	7,055	8.4
2014	11.30	12.88	1.57	426	8,039	7,373	9.0
2015	11.51	12.89	1.38	433	8,448	7,701	9.7
2016	11.73	12.91	1.18	438	8,872	8,039	10.4
2017	11.95	12.93	0.98	441	9,315	8,390	11.0
2018	12.15	12.94	0.79	444	9,782	8,759	11.7
2019	12.41	12.96	0.55	445	10,227	9,142	11.9
2020	12.67	12.98	0.31	445	10,690	9,539	12.1
2021	12.91	12.99	0.08	443	11,172	9,952	12.3
2022	13.15	13.01	-0.14	441	11,674	10,381	12.5
2023	13.37	13.02	-0.35	438	12,196	10,827	12.6
2024	13.59	13.04	-0.55	434	12,743	11,293	12.8
2025	13.80	13.05	-0.75	428	13,313	11,777	13.0
2026	14.00	13.06	-0.93	422	13,909	12,284	13.2
2027	14.19	13.08	-1.11	415	14,530	12,810	13.4
2028	14.37	13.09	-1.28	408	15,179	13,360	13.6
2029	14.53	13.10	-1.43	399	15,862	13,937	13.8
2030	14.68	13.11	-1.57	390	16,575	14,539	14.0
2031	14.81	13.12	-1.69	381	17,326	15,172	14.2
2032	14.92	13.13	-1.79	371	18,113	15,833	14.4
2033	15.00	13.13	-1.87	362	18,941	16,528	14.6
2034	15.06	13.14	-1.93	352	19,810	17,257	14.8
2035	15.11	13.14	-1.97	342	20,718	18,017	15.0
2036	15.14	13.15	-2.00	333	21,667	18,810	15.2
2037	15.17	13.15	-2.02	323	22,661	19,640	15.4
2038	15.17	13.15	-2.02	313	23,705	20,509	15.6
2039	15.16	13.15	-2.01	304	24,800	21,420	15.8
2040	15.14	13.15	-1.99	294	25,948	22,373	16.0
2041	15.12	13.15	-1.97	285	27,147	23,368	16.2
2042	15.10	13.15	-1.95	276	28,404	24,408	16.4
2043	15.08	13.15	-1.92	266	29,720	25,494	16.6
2044	15.05	13.15	-1.90	257	31,098	26,630	16.8
2045	15.04	13.15	-1.89	248	32,534	27,812	17.0
2046	15.02	13.15	-1.87	238	34,033	29,043	17.2
2047	15.02	13.15	-1.86	229	35,598	30,327	17.4
2048	15.01	13.15	-1.86	219	37,234	31,666	17.6
2049	15.01	13.15	-1.85	209	38,941	33,062	17.8
2050	15.01	13.15	-1.86	200	40,722	34,514	18.0
2051	15.02	13.15	-1.86	190	42,581	36,028	18.2
2052	15.03	13.16	-1.88	179	44,530	37,612	18.4
2053	15.05	13.16	-1.89	169	46,570	39,267	18.6
2054	15.07	13.16	-1.91	158	48,702	40,993	18.8
2055	15.09	13.16	-1.93	147	50,928	42,793	19.0
2056	15.12	13.16	-1.95	136	53,250	44,666	19.2
2057	15.14	13.16	-1.98	125	55,681	46,625	19.4
2058	15.17	13.17	-2.00	113	58,224	48,670	19.6
2059	15.19	13.17	-2.02	101	60,887	50,809	19.8
2060	15.21	13.17	-2.04	89	63,668	53,039	20.0
2061	15.24	13.17	-2.06	76	66,573	55,363	20.2
2062	15.26	13.17	-2.08	64	69,618	57,794	20.5
2063	15.28	13.18	-2.10	51	72,802	60,331	20.7
2064	15.29	13.18	-2.12	38	76,133	62,981	20.9
2065	15.31	13.18	-2.14	25	79,615	65,746	21.1
2066	15.34	13.18	-2.16	11	83,248	68,626	21.3
2067	15.36	13.18	-2.18	----	87,049	71,635	21.5
2068	15.38	13.18	-2.20	----	91,027	74,778	21.7
2069	15.40	13.18	-2.22	----	95,179	78,052	21.9
2070	15.43	13.19	-2.24	----	99,507	81,460	22.2
2071	15.46	13.19	-2.27	----	104,028	85,014	22.4
2072	15.48	13.19	-2.29	----	108,773	88,734	22.6
2073	15.51	13.19	-2.32	----	113,731	92,613	22.8
2074	15.54	13.19	-2.34	----	118,908	96,656	23.0
2075	15.56	13.19	-2.37	----	124,319	100,875	23.2
2076	15.59	13.20	-2.40	----	129,964	105,268	23.5
2077	15.62	13.20	-2.42	----	135,864	109,853	23.7
2078	15.65	13.20	-2.46	----	142,017	114,625	23.9
2079	15.69	13.20	-2.49	----	148,448	119,604	24.1
2080	15.72	13.20	-2.52	----	155,162	124,794	24.3
2081	15.75	13.21	-2.55	----	162,184	130,212	24.6
2082	15.79	13.21	-2.58	----	169,518	135,862	24.8
2083	15.82	13.21	-2.61	----	177,182	141,756	25.0
2084	15.86	13.21	-2.65	----	184,877	147,912	25.0
2085	15.90	13.21	-2.69	----	192,924	154,350	25.0

Summarized Rates
	Years	Cost rate	Income rate	Actuarial balance		Change in actuarial balance
	2008-2082	14.26%	13.76%	-0.49%		1.2%


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