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Detailed Single Year Tables

Description of Proposed Provision:
Provide for OASDI payroll tax coverage of employer provided group health insurance cost, starting in 2012. 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

 
  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
201013.0912.33-0.76
355
0.000.000.00
201113.0412.91-0.12
353
0.000.000.00
201212.8413.871.03
350
0.001.001.00
201312.8213.911.09
353
0.001.011.01
201412.8613.891.03
355
0.000.970.97
201512.9813.991.01
357
0.001.051.05
201613.1014.080.98
359
0.001.121.12
201713.3014.170.87
361
0.001.181.18
201813.5514.250.70
362
0.001.241.23
201913.8414.340.50
362
0.001.311.31
202014.1514.430.28
361
0.011.381.38
202114.4714.470.00
359
0.011.401.39
202214.7714.50-0.27
356
0.021.421.40
202315.0614.53-0.53
352
0.031.431.40
202415.3314.56-0.77
346
0.041.441.40
202515.5914.58-1.01
340
0.051.451.39
202615.8314.60-1.22
333
0.071.451.39
202716.0414.62-1.42
326
0.091.461.37
202816.2414.64-1.60
317
0.111.461.36
202916.4114.65-1.76
308
0.131.471.34
203016.5614.66-1.90
299
0.151.471.32
203116.6814.67-2.01
289
0.181.471.29
203216.7914.68-2.11
279
0.201.471.27
203316.8914.69-2.20
269
0.231.471.24
203416.9714.70-2.27
258
0.271.481.21
203517.0314.70-2.32
247
0.301.481.18
203617.0714.71-2.36
236
0.331.481.15
203717.1114.72-2.39
225
0.371.491.12
203817.1214.72-2.40
213
0.401.491.09
203917.1214.73-2.39
202
0.441.501.06
204017.1214.74-2.38
191
0.481.511.03
204117.1114.75-2.36
180
0.511.521.01
204217.1014.76-2.34
168
0.551.530.98
204317.0914.77-2.32
157
0.581.550.96
204417.0914.79-2.31
146
0.621.560.94
204517.1014.80-2.30
134
0.661.580.92
204617.1114.82-2.29
123
0.691.590.90
204717.1214.84-2.29
111
0.731.610.88
204817.1414.85-2.29
99
0.761.630.86
204917.1514.87-2.28
88
0.801.650.85
205017.1714.89-2.28
76
0.841.670.83
205117.2014.91-2.29
63
0.871.690.81
205217.2414.93-2.30
51
0.911.710.80
205317.2814.96-2.33
39
0.951.730.78
205417.3314.98-2.35
26
0.991.750.76
205517.3915.00-2.39
13
1.021.770.75
205617.4515.03-2.42
----
1.061.790.74
205717.5115.05-2.45
----
1.091.820.73
205817.5615.08-2.48
----
1.121.840.72
205917.6115.10-2.51
----
1.151.860.71
206017.6615.12-2.54
----
1.181.880.70
206117.7215.15-2.57
----
1.211.900.69
206217.7715.17-2.60
----
1.241.930.69
206317.8215.20-2.62
----
1.261.950.69
206417.8715.22-2.65
----
1.281.970.69
206517.9215.25-2.68
----
1.311.990.68
206617.9815.27-2.71
----
1.332.020.69
206718.0415.30-2.74
----
1.352.040.69
206818.1015.32-2.77
----
1.372.060.69
206918.1515.35-2.81
----
1.392.080.69
207018.2115.37-2.84
----
1.412.100.70
207118.2715.40-2.88
----
1.422.130.70
207218.3315.42-2.91
----
1.442.150.71
207318.3915.45-2.94
----
1.452.170.72
207418.4515.47-2.98
----
1.472.190.72
207518.5115.50-3.02
----
1.492.220.73
207618.5715.52-3.05
----
1.502.240.74
207718.6415.55-3.09
----
1.522.260.74
207818.7015.58-3.12
----
1.542.280.75
207918.7615.60-3.16
----
1.562.310.75
208018.8215.63-3.20
----
1.572.330.76
208118.8915.65-3.24
----
1.592.350.76
208218.9515.68-3.27
----
1.612.380.76
208319.0215.70-3.31
----
1.632.400.77
208419.0815.73-3.35
----
1.652.420.77
208519.1415.75-3.39
----
1.672.440.77



 

Summarized Estimates

 
  Proposal
  Change from Present Law
Years Cost
rate
Income
rate
Actuarial
balance

Year of
exhaustion
1

Cost
rate
Income
rate
Actuarial
balance
 
Based on Intermediate Assumptions of the 2010 Trustees Report.
2010-2084 16.54% 15.58% -0.96%
2055
0.61% 1.57% 0.96%
 
1 Under present law, the year of exhaustion is 2037.

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Last reviewed or modified January 21, 2011