Payroll Services

History of Social Security (OASI) Taxes

Year OASI Rate Medicare
(Hospital Ins. Rate)
Max. Taxable
Wage Base
1937-1949 1.00% --- $3,000
1950 1.50 --- 3,000
1951 1.50 --- 3,600
1952 1.50 --- 3,600
1953 1.50 --- 3,600
1954 2.00 --- 3,600
1955 2.00 --- 4,200
1956 2.00 --- 4,200
1957 2.25 --- 4,200
1958 2.25 --- 4,200
1959 2.50 --- 4,800
1960 3.00 --- 4,800
1961 3.00 --- 4,800
1962 3.125 --- 4,800
1963 3.625 --- 4,800
1964 3.625 --- 4,800
1965 3.625 --- 4,800
1966 3.85 0.35% 6,600
1967 3.90 0.50 6,600
1968 3.80 0.60 7,800
1969 4.20 0.60 7,800
1970 4.20 0.60 7,800
1971 4.60 0.60 7,800
1972 4.60 0.60 9,000
1973 4.85 1.00 10,800
1974 4.95 0.90 13,200
1975 4.95 0.90 14,100
1976 4.95 0.90 15,300
1977 4.95 0.90 16,500
1978 5.05 1.00 17,700
1979 5.08 1.05 22,900
1980 5.08 1.05 25,900
1981 5.35 1.30 29,700
1982 5.40 1.30 32,400
1983 5.40 1.30 35,700
1984 5.70 1.30 37,800
1985 5.70 1.35 39,600
1986 5.70 1.45 42,000
1987 5.70 1.45 43,800
1988 6.06 1.45 45,000
1989 6.06 1.45 48,000
1990 6.20 1.45 51,300
1991 6.20   53,400
1991   1.45 125,000
1992 6.20   55,500
1992   1.45 130,200
1993 6.20   57,600
1993   1.45 135,000
1994 6.20   60,600
1994   1.45 No Max.
1995 6.20   61,200
1995   1.45 No Max.
1996 6.20   62,700
1996   1.45 No Max.
1997 6.20   65,400
1997   1.45 No Max.
1998 6.20   68,400
1998   1.45 No Max.
1999 6.20   72,600
1999   1.45 No Max.
2000 6.20   76,200
2000   1.45 No Max.
2001 6.20 1.45 80,400
2001   1.45 No Max.
2002 6.20 1.45 84,900
2002   1.45 No Max.
2003 6.20 1.45 87,000
2003   1.45 No Max.
2004 6.20 1.45 87,900
2004   1.45 No Max.
2005 6.20 1.45 90,000
2005   1.45 No Max.
2006 6.20 1.45 $94,200
2006   1.45 No Max.
2007 6.20 1.45 $97,500
2007   1.45 No Max.
2008 6.20 1.45 $102,000
2008   1.45 No Max.
2009 6.20 1.45 $106,800
2009   1.45 No Max.
2010 6.20 1.45 $106,800
2010   1.45 No Max.
2011 4.20 1.45 $106,800
2011   1.45 No Max.
2012 4.20 1.45 $110,100
2012   1.45 No Max.
2013 6.20 1.45 $113,700
2013   1.45 No Max.
 
 
Payroll Services, PO Box 641024, Washington State University, Pullman WA 99164-1024, 509-335-9575, Contact Us
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