21. OASDI Wage Base
21. OASDI Wage Base
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- Subject Area/Tax Topics
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- Tax Analysts Document Number2017-92874
Employees and employers each pay a combined rate of 12.4% for Social Security and Medicare on earnings up to the wage base. Each continue to pay the 1.45% Medicare rate on all earnings above the wage base.
[Source: Publication 15, Circular E, Employer's Tax Guide]
Year | Wage Base |
2023 | $160,200 |
2022 | $147,000 |
2021 | $142,800 |
2020 | $137,700 |
2019 | $132,900 |
2018 | $128,400 |
2017 | $127,200 |
2016 | $118,500 |
2015 | $118,500 |
2014 | $117,000 |
2013 | $113,700 |
2012 | $110,100 |
2011 | $106,800 |
2010 | $106,800 |
2009 | $106,800 |
2008 | $102,000 |
2007 | $97,500 |
2006 | $94,200 |
2005 | $90,000 |
2004 | $87,900 |
2003 | $87,000 |
2002 | $84,900 |
2001 | $80,400 |
2000 | $76,200 |
1999 | $72,600 |
1998 | $68,400 |
1997 | $65,400 |
1996 | $62,700 |
1995 | $61,200 |
DOCUMENT ATTRIBUTES
- Cross-Reference
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2017-92874
