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| Solvency Provisions | Provisions Affecting OASDI Contribution and Benefit Base |
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| Number | Table and graph selection                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |
|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| E1     | Beginning in 2009, make all earnings subject to the payroll tax        (but retain the current-law taxable maximum for benefit calculations).              Summary measures and graphs         (PDF version)       Detailed single year tables         (PDF version)                                                                                                                                                                                                                                                            |
| E2     | Beginning in 2009, make all earnings subject to the payroll tax and        credit them for benefit purposes.              Summary measures and graphs(PDF version)       Detailed single year tables         (PDF version)                                                                                                                                                                                                                                                                                                            |
| E3     | Determine the level of the contribution and benefit base such that 90        percent of the earnings would be subject to the payroll tax (phased in        2009-2018).  All earnings subject to the payroll tax would be used in        determining benefits.              Summary measures and graphs(PDF version)       Detailed single year tables         (PDF version)                                                                                                                                                         |
| E4     | Make 90% of the earnings subject to the payroll tax (phased in        2009-2018), but retain the current-law taxable maximum for benefit        purposes.  This estimate considers all self-employed earnings in        computing the percentage of earnings subject to the payroll tax.              Summary measures and graphs(PDF version)       Detailed single year tables         (PDF version)Related memorandum                                                                                                            |
| E5     | Raise the taxable maximum amount (the contribution and benefit base)        to include 90 percent of total OASDI covered earnings.  Phase in        this increase gradually between 2010 and 2015.  Benefit        computations would reflect all earnings up to the new taxable        maximum.              Summary measures and graphs(PDF version)       Detailed single year tables         (PDF version)                                                                                                                     |
| E6     | Impose a 3 percent payroll tax on OASDI covered earnings above        the current taxable maximum starting in 2009.  Benefit        computations would not reflect any earnings above the taxable        maximum amount.              Summary measures and graphs(PDF version)       Detailed single year tables         (PDF version)                                                                                                                                                                                              |
| E7     | In 2009 through 2011, raise the OASDI contribution and benefit        base from $102,000 to $110,000 (in 2008 AWI indexed dollars). For        years after 2011, the contribution and benefit base would be increased        based on changes in SSA's average wage index. Additional earnings        subject to the OASDI payroll tax would be credited for benefit        calculation purposes.              Summary measures and graphs(PDF version)       Detailed single year tables         (PDF version)Related memorandum |
|        | Above provisions        Summary measures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |

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