Proposed Provision: Phase out the income and payroll tax exclusion for employer-sponsored group health insurance (ESI) beginning in 2018. Set the exclusion at the 75th percentile of premium distribution in 2018, with amounts above that subject to tax. Reduce the exclusion level by 10 percent annually, with exclusion fully eliminated in 2028. Eliminate the excise tax on ESI.
OASDI Cost Rates and Income Rates
(as a percentage of taxable payroll)
| |
Income Rates |
Cost Rates |
| Year |
Present Law |
Provision |
Present Law |
Provision |
| 2010 | 12.3 | 12.4 | 13.1 | 13.1 |
| 2011 | 12.9 | 12.9 | 13.0 | 13.0 |
| 2012 | 12.9 | 12.9 | 12.8 | 12.8 |
| 2013 | 12.9 | 13.0 | 12.8 | 12.8 |
| 2014 | 12.9 | 13.0 | 12.9 | 12.9 |
| 2015 | 12.9 | 13.0 | 13.0 | 13.0 |
| 2016 | 13.0 | 13.0 | 13.1 | 13.1 |
| 2017 | 13.0 | 13.1 | 13.3 | 13.3 |
| 2018 | 13.0 | 13.2 | 13.5 | 13.6 |
| 2019 | 13.0 | 13.3 | 13.8 | 13.9 |
| 2020 | 13.0 | 13.5 | 14.1 | 14.2 |
| 2021 | 13.1 | 13.7 | 14.5 | 14.5 |
| 2022 | 13.1 | 13.8 | 14.7 | 14.8 |
| 2023 | 13.1 | 14.0 | 15.0 | 15.1 |
| 2024 | 13.1 | 14.2 | 15.3 | 15.3 |
| 2025 | 13.1 | 14.3 | 15.5 | 15.6 |
| 2026 | 13.1 | 14.5 | 15.8 | 15.8 |
| 2027 | 13.2 | 14.7 | 16.0 | 16.0 |
| 2028 | 13.2 | 14.7 | 16.1 | 16.2 |
| 2029 | 13.2 | 14.7 | 16.3 | 16.4 |
| 2030 | 13.2 | 14.7 | 16.4 | 16.5 |
| 2031 | 13.2 | 14.7 | 16.5 | 16.6 |
| 2032 | 13.2 | 14.7 | 16.6 | 16.7 |
| 2033 | 13.2 | 14.7 | 16.7 | 16.8 |
| 2034 | 13.2 | 14.7 | 16.7 | 16.8 |
| 2035 | 13.2 | 14.7 | 16.7 | 16.9 |
| 2036 | 13.2 | 14.7 | 16.7 | 16.9 |
| 2037 | 13.2 | 14.7 | 16.7 | 16.9 |
| 2038 | 13.2 | 14.7 | 16.7 | 16.9 |
| 2039 | 13.2 | 14.7 | 16.7 | 16.9 |
| 2040 | 13.2 | 14.7 | 16.6 | 16.9 |
| 2041 | 13.2 | 14.7 | 16.6 | 16.8 |
| 2042 | 13.2 | 14.7 | 16.6 | 16.8 |
| 2043 | 13.2 | 14.7 | 16.5 | 16.8 |
| 2044 | 13.2 | 14.7 | 16.5 | 16.8 |
| 2045 | 13.2 | 14.7 | 16.4 | 16.8 |
| 2046 | 13.2 | 14.7 | 16.4 | 16.8 |
| 2047 | 13.2 | 14.7 | 16.4 | 16.7 |
| 2048 | 13.2 | 14.7 | 16.4 | 16.7 |
| 2049 | 13.2 | 14.8 | 16.4 | 16.7 |
| 2050 | 13.2 | 14.8 | 16.3 | 16.7 |
| 2051 | 13.2 | 14.8 | 16.3 | 16.8 |
| 2052 | 13.2 | 14.8 | 16.3 | 16.8 |
| 2053 | 13.2 | 14.8 | 16.3 | 16.8 |
| 2054 | 13.2 | 14.8 | 16.3 | 16.8 |
| 2055 | 13.2 | 14.9 | 16.4 | 16.9 |
| 2056 | 13.2 | 14.9 | 16.4 | 16.9 |
| 2057 | 13.2 | 14.9 | 16.4 | 17.0 |
| 2058 | 13.2 | 14.9 | 16.4 | 17.0 |
| 2059 | 13.2 | 15.0 | 16.5 | 17.1 |
| 2060 | 13.2 | 15.0 | 16.5 | 17.1 |
| 2061 | 13.2 | 15.0 | 16.5 | 17.2 |
| 2062 | 13.2 | 15.0 | 16.5 | 17.2 |
| 2063 | 13.2 | 15.0 | 16.6 | 17.3 |
| 2064 | 13.3 | 15.1 | 16.6 | 17.3 |
| 2065 | 13.3 | 15.1 | 16.6 | 17.4 |
| 2066 | 13.3 | 15.1 | 16.7 | 17.5 |
| 2067 | 13.3 | 15.1 | 16.7 | 17.5 |
| 2068 | 13.3 | 15.1 | 16.7 | 17.6 |
| 2069 | 13.3 | 15.2 | 16.8 | 17.7 |
| 2070 | 13.3 | 15.2 | 16.8 | 17.7 |
| 2071 | 13.3 | 15.2 | 16.8 | 17.8 |
| 2072 | 13.3 | 15.2 | 16.9 | 17.8 |
| 2073 | 13.3 | 15.3 | 16.9 | 17.9 |
| 2074 | 13.3 | 15.3 | 17.0 | 18.0 |
| 2075 | 13.3 | 15.3 | 17.0 | 18.0 |
| 2076 | 13.3 | 15.3 | 17.1 | 18.1 |
| 2077 | 13.3 | 15.4 | 17.1 | 18.2 |
| 2078 | 13.3 | 15.4 | 17.2 | 18.2 |
| 2079 | 13.3 | 15.4 | 17.2 | 18.3 |
| 2080 | 13.3 | 15.4 | 17.3 | 18.4 |
| 2081 | 13.3 | 15.5 | 17.3 | 18.4 |
| 2082 | 13.3 | 15.5 | 17.3 | 18.5 |
| 2083 | 13.3 | 15.5 | 17.4 | 18.5 |
| 2084 | 13.3 | 15.5 | 17.4 | 18.6 |
| 2085 | 13.3 | 15.6 | 17.5 | 18.7 |
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