Skip to content
Social Security Online
Actuarial Publications
Solvency provisions SSA logo: link to Social Security Online home

Detailed Single Year Tables

Description of 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.

 

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
201013.0912.35-0.74
355
0.000.020.02
201113.0412.95-0.09
353
0.000.030.03
201212.8412.920.07
351
0.000.040.04
201312.8212.960.13
346
0.000.060.05
201412.8712.980.11
342
0.000.060.06
201512.9813.000.02
337
0.010.060.06
201613.1113.03-0.08
332
0.010.070.06
201713.3213.06-0.26
326
0.010.070.06
201813.5613.17-0.39
319
0.020.160.14
201913.8613.32-0.53
312
0.020.300.28
202014.1713.50-0.67
304
0.020.450.43
202114.4813.66-0.82
297
0.030.600.57
202214.7813.83-0.95
289
0.030.740.71
202315.0614.00-1.07
281
0.040.890.86
202415.3314.16-1.16
272
0.041.051.01
202515.5814.33-1.25
264
0.051.201.15
202615.8114.50-1.31
256
0.051.361.30
202716.0114.67-1.34
248
0.061.511.46
202816.2014.69-1.51
240
0.071.521.45
202916.3614.70-1.66
232
0.081.521.44
203016.4914.70-1.79
223
0.091.511.42
203116.6014.71-1.90
214
0.101.501.41
203216.7014.71-1.99
204
0.111.501.39
203316.7814.70-2.08
194
0.121.491.37
203416.8414.70-2.14
184
0.141.481.35
203516.8814.70-2.18
173
0.151.471.32
203616.9014.69-2.21
162
0.161.471.30
203716.9214.69-2.23
151
0.181.461.28
203816.9114.69-2.22
140
0.201.461.26
203916.8914.69-2.21
129
0.211.461.24
204016.8714.69-2.19
118
0.231.461.23
204116.8414.69-2.16
107
0.251.461.21
204216.8214.69-2.13
96
0.261.461.20
204316.7914.69-2.10
85
0.281.471.19
204416.7714.70-2.07
74
0.301.481.18
204516.7614.71-2.05
62
0.321.481.17
204616.7514.72-2.03
51
0.331.491.16
204716.7514.73-2.02
40
0.351.511.15
204816.7514.74-2.00
29
0.371.521.15
204916.7414.76-1.98
18
0.391.531.14
205016.7414.77-1.97
6
0.411.551.14
205116.7514.79-1.96
----
0.431.561.14
205216.7714.81-1.96
----
0.451.581.13
205316.8014.83-1.98
----
0.471.601.13
205416.8414.85-1.99
----
0.491.621.12
205516.8914.87-2.02
----
0.521.631.12
205616.9414.89-2.05
----
0.541.651.11
205716.9914.91-2.08
----
0.571.671.10
205817.0414.93-2.11
----
0.601.691.09
205917.0814.95-2.13
----
0.621.711.09
206017.1414.97-2.16
----
0.651.731.08
206117.1914.99-2.19
----
0.681.751.07
206217.2415.02-2.22
----
0.711.771.06
206317.2915.04-2.26
----
0.731.791.05
206417.3515.06-2.29
----
0.761.811.05
206517.4015.08-2.32
----
0.791.831.04
206617.4615.10-2.36
----
0.811.851.03
206717.5315.13-2.40
----
0.841.871.03
206817.5915.15-2.44
----
0.861.891.02
206917.6515.17-2.48
----
0.891.911.02
207017.7215.19-2.52
----
0.911.931.02
207117.7815.22-2.57
----
0.941.951.01
207217.8515.24-2.61
----
0.961.971.01
207317.9215.26-2.65
----
0.981.991.01
207417.9815.29-2.69
----
1.002.011.01
207518.0415.31-2.73
----
1.022.031.01
207618.1115.34-2.77
----
1.042.051.02
207718.1715.36-2.81
----
1.052.071.02
207818.2315.38-2.85
----
1.072.091.02
207918.2915.41-2.88
----
1.092.121.03
208018.3515.43-2.92
----
1.102.141.03
208118.4115.46-2.95
----
1.122.161.04
208218.4715.48-2.99
----
1.142.181.05
208318.5415.51-3.03
----
1.152.201.05
208418.6015.53-3.06
----
1.172.231.06
208518.6615.56-3.09
----
1.192.251.06



 

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 16.29% 15.30% -0.99%
2050
0.36% 1.29% 0.93%
 
1 Under present law, the year of exhaustion is 2037.

 Link to USA.gov: U.S. Government portal Privacy Policy  | Website Policies & Other Important Information  | Site Map
Last reviewed or modified February 8, 2011