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Detailed Single Year Tables
Coverage of Employment

Description of Proposed Provision:
Expand covered earnings to include contributions to voluntary salary reduction plans (such as Cafeteria 125 plans and Flexible Spending Accounts). Starting in 2014, subject these contributions to the OASDI payroll tax, making the payroll tax treatment of these contributions like 401(k) contributions.

 

Financial Estimates for the OASDI Trust Fund Program
 
  Proposal
   Change from Present Law
  Expressed as a percentage of
present-law taxable payroll

 Trust fund
ratio as of
January 1		 Expressed as a percentage of
present-law taxable payroll
Calendar
year		 Cost
rate		 Income
rate		 Annual
balance
Cost
rate		 Income
rate		 Annual
balance
201313.9512.69-1.26
330
0.000.000.00
201414.0413.11-0.93
315
0.000.280.28
201513.9713.16-0.81
303
0.000.300.30
201613.9113.19-0.72
289
0.000.300.30
201713.8813.21-0.68
277
0.000.300.30
201813.9113.23-0.68
265
0.000.300.30
201914.0613.25-0.81
254
0.000.300.30
202014.2613.27-0.99
242
0.000.300.30
202114.4513.30-1.15
231
0.010.300.30
202214.7113.33-1.38
218
0.010.300.30
202314.9813.35-1.63
205
0.010.300.29
202415.2413.36-1.88
192
0.010.300.29
202515.4913.38-2.11
178
0.010.300.29
202615.7213.39-2.34
163
0.020.300.29
202715.9513.40-2.54
148
0.020.300.29
202816.1513.41-2.74
133
0.020.300.28
202916.3513.43-2.92
117
0.020.300.28
203016.5213.43-3.08
100
0.020.300.28
203116.6613.44-3.22
82
0.030.300.27
203216.7813.45-3.33
64
0.030.300.27
203316.8913.46-3.43
45
0.030.300.27
203416.9713.46-3.51
25
0.030.300.26
203517.0213.46-3.56
5
0.040.300.26
203617.0513.47-3.58
----
0.040.300.26
203717.0713.47-3.60
----
0.040.300.25
203817.0613.47-3.59
----
0.050.300.25
203917.0413.47-3.57
----
0.050.300.25
204017.0213.47-3.55
----
0.050.300.25
204116.9813.47-3.52
----
0.060.300.24
204216.9513.47-3.48
----
0.060.300.24
204316.9313.47-3.46
----
0.060.300.24
204416.9113.47-3.44
----
0.070.300.24
204516.9013.47-3.43
----
0.070.300.23
204616.8913.47-3.42
----
0.070.300.23
204716.8913.47-3.41
----
0.080.310.23
204816.8813.48-3.40
----
0.080.310.22
204916.8713.48-3.39
----
0.090.310.22
205016.8813.48-3.40
----
0.100.310.22
205116.8913.49-3.41
----
0.100.310.21
205216.9213.49-3.43
----
0.110.320.21
205316.9513.49-3.45
----
0.110.320.21
205416.9913.50-3.49
----
0.120.320.20
205517.0413.50-3.53
----
0.130.320.20
205617.0913.51-3.58
----
0.130.330.19
205717.1413.51-3.63
----
0.140.330.19
205817.2013.52-3.67
----
0.150.330.19
205917.2513.53-3.72
----
0.150.330.18
206017.3013.53-3.77
----
0.160.340.18
206117.3513.54-3.81
----
0.170.340.17
206217.4013.54-3.86
----
0.170.340.17
206317.4513.55-3.90
----
0.180.350.17
206417.5013.55-3.94
----
0.180.350.16
206517.5513.56-3.99
----
0.190.350.16
206617.6013.56-4.04
----
0.200.350.16
206717.6513.57-4.08
----
0.200.360.15
206817.7013.58-4.13
----
0.210.360.15
206917.7513.58-4.17
----
0.210.360.15
207017.8013.59-4.22
----
0.220.370.14
207117.8513.59-4.26
----
0.230.370.14
207217.8913.60-4.29
----
0.230.370.14
207317.9213.60-4.32
----
0.240.370.14
207417.9513.61-4.34
----
0.240.380.14
207517.9713.61-4.36
----
0.250.380.13
207617.9813.61-4.37
----
0.250.380.13
207717.9913.62-4.37
----
0.250.390.13
207818.0013.62-4.38
----
0.260.390.13
207918.0113.62-4.39
----
0.260.390.13
208018.0213.63-4.40
----
0.270.390.13
208118.0513.63-4.41
----
0.270.400.13
208218.0713.63-4.44
----
0.270.400.13
208318.1113.64-4.47
----
0.280.400.13
208418.1513.64-4.51
----
0.280.410.13
208518.2013.65-4.55
----
0.280.410.13
208618.2513.66-4.59
----
0.290.410.12
208718.3013.66-4.64
----
0.290.410.12
208818.3613.67-4.69
----
0.290.420.12



 

Summarized Estimates
 
  Proposal
   Change from Present Law
Years Cost
rate		 Income
rate		 Actuarial
balance
Year of reserve
depletion1
Cost
rate		 Income
rate		 Actuarial
balance
 
Based on Intermediate Assumptions of the 2013 Trustees Report.
2013-2087 16.69% 14.20% -2.50%
2035
0.10% 0.32% 0.22%
 
1 Under present law, the year of Trust Fund reserve depletion is 2033.

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Last reviewed or modified September 11, 2013