Automatic Determinations

Contribution & Benefit Base

Wage-indexed Amounts

Method for determining the base
The formula for determining the OASDI contribution and benefit base is set by law. The formula is applicable only if a cost-of-living increase becomes effective for December of the year in which a determination of the base would ordinarily be made. Because there is no cost-of-living increase for December 2015, the formula is not applicable. Thus the base for 2016 is the same as the 2015 base, $118,500.