Base amount of modified AGI causing Social Security benefits to be taxable
Maximum earnings before Social Security benefits are reduced
Maximum compensation subject to FICA taxes
OASDI Tax Rate
Social Security Full Retirement Age
Base amount of modified AGI causing Social Security benefits to be taxable
50% taxable
85% taxable
Married Filing Jointly
$32,000 - $44,000
$44,001 +
Single
$25,000 - $34,000
$34,001 +
Annual Exempt Amounts - Maximum earnings before Social Security benefits are reduced
2007
2008
2009 - 2011
2012
2013
2014
2015 - 2016
2017
2018
2019
2020
2021
2022
2023
Before full retirement age (lose $1 for every $2 of earnings) over
$12,960
$13,560
$14,160
$14,640
$15,120
$15,480
$15,720
$16,920
$17,040
$17,640
$18,240
$18,960
$19,560
$21,240
Year of full retirement age
$34,440
$36,120
$37,680
$38,880
$40,080
$41,400
$41,880
$44,880
$45,360
$46,920
$48,600
$50,520
$51,960
$56,520
After full retirement
No limit
No limit
No limit
No limit
No limit
No limit
No limit
No limit
No limit
No limit
No limit
no limit
no limit
No limit
OASDI Tax Rate
Year
2008 - 2023
Employee
7.65%
Self-employed
15.30%
Note: The 7.65% tax rate is the combined rate for Social Security, inclusive of Medicare. The Social Security (OASDI) is 6.20% on earnings up to the applicable taxable maximum amount (see below). The Medicare portion (HI) is 1.45% on all earnings.
 benefits table showing SSI info, tax rates, max benefits reduction, maximum compensation, and retirement age.){kind=link}
