42 U.S.C. § 430

Editorial Notes

References in Text

The Internal Revenue Code of 1986, referred to in subsec. (c), is classified generally to Title 26, Internal Revenue Code.

Pub. L. 92–336July 1, 1972“Subsequent to the law which added this section”, referred to in subsec. (c), means subsequent to the enactment of , which was approved .

Pub. L. 95–216Dec. 20, 1977The enactment of the Social Security Amendments of 1977, referred to in subsec. (d), means the enactment of , which was approved .

Amendments

Pub. L. 103–296, § 107(a)(4)1994—Subsec. (a). , substituted “Commissioner of Social Security” for “Secretary” and “the Commissioner shall” for “he shall”.

Pub. L. 103–296, § 321(g)(1)(A)Subsec. (b)(1), (2). , added pars. (1) and (2) and struck out former pars. (1) and (2) which read as follows:

“(1) the contribution and benefit base which is in effect with respect to remuneration paid in (and taxable years beginning in) the calendar year in which the determination under subsection (a) of this section is made, and

section 409(k)(1) of this title“(2) the ratio of (A) the deemed average total wages (as defined in ) for the calendar year before the calendar year in which the determination under subsection (a) of this section is made to (B) the deemed average total wages (as so defined) for the calendar year before the most recent calendar year in which an increase in the contribution and benefit base was enacted or a determination resulting in such an increase was made under subsection (a) of this section,”.

Pub. L. 103–296, § 321(b)(2)Pub. L. 101–239, § 10208(b)(1)Subsec. (b)(2)(A), (B). , made technical correction to directory language of . See 1989 Amendment note below.

Pub. L. 103–296, § 321(c)(6)(K)Subsec. (c). , substituted “1986” for “1954” after “Code of”.

Pub. L. 103–296, § 321(g)(1)(B)section 409(k)(1) of this titleSubsec. (d). , at end substituted parenthetical provisions beginning with “(except that” and ending with “reference to 1992).” for former parenthetical provisions which read as follows: “(except that, for purposes of subsection (b)(2)(A) of this section as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of ) for such calendar year).”

Pub. L. 101–239, § 10208(b)(1)(A)Pub. L. 103–296, § 321(b)(2)section 409(k)(1) of this titlesection 409(a)(1) of this title1989—Subsec. (b)(2)(A). , as amended by , substituted “the deemed average total wages (as defined in )” for “the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in ) reported to the Secretary of the Treasury or his delegate”.

Pub. L. 101–239, § 10208(d)(2)(A)(i), substituted “409(a)(1)” for “409(a)”.

Pub. L. 101–239, § 10208(b)(1)(B)Pub. L. 103–296, § 321(b)(2)Subsec. (b)(2)(B). , as amended by , substituted “the deemed average total wages (as so defined)” for “the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate”.

Pub. L. 101–239, § 10208(b)(5)section 409(k)(1) of this titleSubsec. (d). , substituted “change (except that, for purposes of subsection (b)(2)(A) of this section as so in effect, the reference therein to the average of the wages of all employees as reported to the Secretary of the Treasury for any calendar year shall be deemed a reference to the deemed average total wage (within the meaning of ) for such calendar year)” for “change”.

Pub. L. 98–369Pub. L. 98–761984—Subsec. (c). , in last sentence which was repealed by , substituted “3(a) or 3(f)(3)” for “3(a) or (3)(f)(3)” in the original, which had been translated as “section 231b(a) or (f)(3) of title 45”.

Pub. L. 98–211983—Subsec. (a). substituted “December” for “June”.

Pub. L. 98–76, § 225(a)(4)section 231b(j) of title 45Subsec. (c). , struck out provision that for purposes of determining employee and employer tax liability under sections 3201(a) and 3221(a) of the Internal Revenue Code of 1954, for purposes of determining the portion of the employee representative tax liability under section 3211(a) of such Code which resulted from the application of the 12.75 percent rate specified therein, and for purposes of computing average monthly compensation under , except with respect to annuity amounts determined under section 231b(a) or (f)(3) of title 45, clause (2) and the preceding sentence of this subsection shall be disregarded.

Pub. L. 98–76, § 211(d), temporarily substituted “12.75 percent” for “11.75 percent”. See Effective and Termination Dates of 1983 Amendments note below.

Pub. L. 97–341981—Subsec. (c). substituted in last sentence “employee and employer” for “employer”, “sections 3201(a) and 3221(a)” for “section 3221(a)”, and “11.75” for “9.5”.

Pub. L. 95–216, § 103(a)(1)1977—Subsec. (a). , substituted “determined under subsection (b) or (c)” for “determined under subsection (b)”.

Pub. L. 95–216, § 103(a)(2)Subsec. (b). , in provisions preceding par. (1), substituted “shall (subject to subsection (c)) be the amount” for “shall be the amount”.

Pub. L. 95–216, § 353(e)(2)Subsec. (b)(1). , substituted “determination under subsection (a) of this section is made” for “determination under subsection (a) of this section with respect to such particular calendar year was made”.

Pub. L. 95–216, § 353(e)(3)section 409(a) of this titleSubsec. (b)(2). , substituted “(A) the average of the total wages (as defined in regulations of the Secretary and computed without regard to the limitations specified in ) reported to the Secretary of the Treasury or his delegate for the calendar year in which the determination under subsection (a) of this section is made to (B) the average of the total wages (as so defined and computed) reported to the Secretary of the Treasury or his delegate for the calendar year before” for “(A) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year in which the determination under subsection (a) of this section with respect to such particular calendar years was made to (B) the average of the wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding”.

Pub. L. 95–216, § 353(e)(1)December 31, 1979Subsec. (b). , in provisions following par. (2), struck out directive that, for purposes of this subsection, the average of the wages for the calendar year 1978 (or any prior calendar year), in the case of determinations made under subsection (a) of this section prior to , be deemed to be an amount equal to 400 per centum of the amount of the average of the taxable wages of all employees as reported to the Secretary for the first calendar quarter of such calendar year.

Pub. L. 95–216, § 103(b)Subsec. (c). , designated existing provisions as introductory material and cl. (1) and added cl. (2) and closing material.

Pub. L. 95–216, § 103(c)(1)Subsec. (d). , added subsec. (d).

Pub. L. 94–2021976—Subsec. (b). substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year preceding the calendar year” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of the calendar year” and “made to” for “made to the latest of” in cl. (A) of par. (2), substituted “wages of all employees as reported to the Secretary of the Treasury for the calendar year 1973 or, if later, the calendar year preceding” for “taxable wages of all employees as reported to the Secretary for the first calendar quarter of 1973 or the first calendar quarter of” in cl. (B) of par. (2), and inserted, following par. (2), provision directing that the average wages for the calendar year 1978, or any prior calendar year, be deemed equal to 400% of the average wages reported for the first quarter of that calendar year.

Pub. L. 93–233, § 3(j)(1)section 415(i)(2)(D) of this titlesection 415(i)(2)(E) of this title1973—Subsec. (a). , substituted “with the June” for “with the first month of the calendar year” and struck out “(along with the publication of such benefit increase as required by )” after “such quarter occurs” and “(unless such increase in benefits is prevented from becoming effective by )” after “shall be effective”, respectively.

Pub. L. 93–233Subsec. (c). , §§ 3(j)(2), 5(c), substituted “the June” for “the first month” and “$13,200” for “$12,600”, respectively.

Pub. L. 93–66 substituted “$12,600” for “$12,000”.

Pub. L. 92–6031972—Subsec. (b)(2)(A). substituted “of” for “or”.

Statutory Notes and Related Subsidiaries

Effective Date of 1994 Amendment

section 107(a)(4) of Pub. L. 103–296Mar. 31, 1995section 110(a) of Pub. L. 103–296section 401 of this titleAmendment by effective , see , set out as a note under .

Pub. L. 103–296, title III, § 321(b)(2)Aug. 15, 1994108 Stat. 1537 section 10208(b)(1) of Pub. L. 101–239, , , provided that the amendment made by that section is effective as if included in .

Pub. L. 103–296section 321(g)(3)(A) of Pub. L. 103–296section 415 of this titleAmendment by section 321(g)(1)(A), (B) of effective with respect to the determination of the contribution and benefit base for years after 1994, see , set out as a note under .

Effective Date of 1989 Amendment

Pub. L. 101–239, title X, § 10208(c)Dec. 19, 1989103 Stat. 2478

Effective Date of 1984 Amendment

Pub. L. 98–369July 18, 1984section 2664(b) of Pub. L. 98–369section 401 of this titleAmendment by effective , but not to be construed as changing or affecting any right, liability, status, or interpretation which existed (under the provisions of law involved) before that date, see , set out as a note under .

Effective and Termination Dates of 1983 Amendments

section 211(d) of Pub. L. 98–76Dec. 31, 1983Jan. 1, 1985section 212 of Pub. L. 98–76section 3201 of Title 26Amendment by applicable to compensation paid for services rendered after , and before , see , set out as a note under , Internal Revenue Code.

section 225(a)(4) of Pub. L. 98–76Dec. 31, 1984section 227(a) of Pub. L. 98–76section 3201 of Title 26Amendment by applicable to remuneration paid after , see , set out as a note under .

Pub. L. 98–21section 415(i) of this titlesection 111(a)(8) of Pub. L. 98–21section 402 of this titleAmendment by applicable with respect to cost-of-living increases determined under for years after 1982, see , set out as an Effective Date of 1983 Amendment note under .

Effective Date of 1981 Amendment

Pub. L. 97–34Sept. 30, 1981section 741(e) of Pub. L. 97–34section 3201 of Title 26Amendment by applicable to compensation paid for services rendered after , see , set out as a note under , Internal Revenue Code.

Effective Date of 1977 Amendment

Pub. L. 95–216section 104 of Pub. L. 95–216section 1401 of Title 26Amendment by section 103(a), (b) of applicable with respect to remunerations paid or received, and taxable years beginning after, 1977, see , set out as a note under , Internal Revenue Code.

Pub. L. 95–216, title I, § 103(c)(2)Dec. 20, 197791 Stat. 1514

section 353(e) of Pub. L. 95–216Jan. 1, 1979section 353(g) of Pub. L. 95–216section 418 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1973 Amendments

Pub. L. 93–233section 5(e) of Pub. L. 93–233section 409 of this titleAmendment by applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see , set out as a note under .

Pub. L. 93–66section 203(e) of Pub. L. 93–66section 409 of this titleAmendment by applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see , set out as a note under .

Effective Date of 1972 Amendment

Pub. L. 92–603Pub. L. 92–336section 144(b) of Pub. L. 92–603section 403 of this titleAmendment by effective in like manner as if such amendment had been included in title II of , see , set out as a note under .

Cost-of-Living Increase in Benefits

section 2 of Pub. L. 93–233section 415(a) of this titlesection 415(i) of this titlesection 3(i) of Pub. L. 93–233section 415 of this titleFor purposes of subsec. (a) of this section, the increase in benefits provided by , revising benefits table of and amending sections 427(a), (b) and 428(b)(1), (2), (c)(3)(A), (B) of this title considered an increase under , see , set out as a note under .

Executive Documents

Social Security Contribution and Benefit Base

Oct. 24, 20222023—By notice of the Commissioner of Social Security, , 87 F.R. 64296, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2023 is $160,200.

Oct. 22, 20212022—By notice of the Commissioner of Social Security, , 86 F.R. 58715, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2022 is $147,000.

Oct. 22, 20202021—By notice of the Commissioner of Social Security, , 85 F.R. 67413, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2021 is $142,800.

Oct. 22, 20192020—By notice of the Commissioner of Social Security, , 84 F.R. 56515, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2020 is $137,700.

Oct. 24, 20182019—By notice of the Commissioner of Social Security, , 83 F.R. 53702, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2019 is $132,900.

Dec. 15, 20172018—By notice of the Commissioner of Social Security, , 82 F.R. 59937, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2018 is $128,400.

Oct. 26, 20162017—By notice of the Commissioner of Social Security, , 81 F.R. 74854, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2017 is $127,200.

Oct. 26, 20152016—By notice of the Commissioner of Social Security, , 80 F.R. 66963, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2016 is $118,500.

Oct. 29, 2014Nov. 4, 20142015—By notice of the Commissioner of Social Security, , 79 F.R. 64455, as corrected , 79 F.R. 65472, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2015 is $118,500.

Oct. 31, 20132014—By notice of the Commissioner of Social Security, , 78 F.R. 66413, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2014 is $117,000.

Oct. 23, 20122013—By notice of the Commissioner of Social Security, , 77 F.R. 65754, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2013 is $113,700.

Oct. 24, 20112012—By notice of the Commissioner of Social Security, , 76 F.R. 66111, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2012 is $110,100.

Oct. 26, 2010Nov. 30, 20102011—By notice of the Commissioner of Social Security, , 75 F.R. 65696, as corrected , 75 F.R. 74123, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2011 will remain $106,800.

Oct. 20, 20092010—By notice of the Commissioner of Social Security, , 74 F.R. 55614, it was determined and announced that the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2010 will remain $106,800.

Oct. 24, 20082009—By notice of the Commissioner of Social Security, , 73 F.R. 64651, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2009 is $106,800.

Oct. 19, 20072008—By notice of the Commissioner of Social Security, , 72 F.R. 60703, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2008 is $102,000.

Oct. 19, 20062007—By notice of the Commissioner of Social Security, , 71 F.R. 62636, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2007 is $97,500.

Oct. 18, 20052006—By notice of the Commissioner of Social Security, , 70 F.R. 61677, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2006 is $94,200.

Oct. 26, 20042005—By notice of the Commissioner of Social Security, , 69 F.R. 62497, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2005 is $90,000.

Oct. 16, 20032004—By notice of the Commissioner of Social Security, , 68 F.R. 60437, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2004 is $87,900.

Oct. 18, 20022003—By notice of the Commissioner of Social Security, , 67 F.R. 65620, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2003 is $87,000.

Oct. 19, 20012002—By notice of the Commissioner of Social Security, , 66 F.R. 54047, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2002 is $84,900.

Oct. 18, 20002001—By notice of the Commissioner of Social Security, , 65 F.R. 63663, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2001 is $80,400.

Oct. 20, 19992000—By notice of the Commissioner of Social Security, , 64 F.R. 57506, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 2000 is $76,200.

Oct. 21, 19981999—By notice of the Commissioner of Social Security, , 63 F.R. 58446, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1999 is $72,600.

Oct. 22, 19971998—By notice of the Commissioner of Social Security, , 62 F.R. 58762, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1998 is $68,400.

Oct. 18, 19961997—By notice of the Commissioner of Social Security, , 61 F.R. 55346, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1997 is $65,400.

Oct. 18, 19951996—By notice of the Commissioner of Social Security, , 60 F.R. 54751, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1996 is $62,700.

Oct. 25, 19941995—By notice of the Secretary of Health and Human Services, , 59 F.R. 54464, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1995 is $61,200.

Oct. 28, 19931994—By notice of the Secretary of Health and Human Services, , 58 F.R. 58004, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1994 is $60,600.

Oct. 20, 19921993—By notice of the Secretary of Health and Human Services, , 57 F.R. 48619, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1993 is $57,600.

Oct. 21, 19911992—By notice of the Secretary of Health and Human Services, , 56 F.R. 55325, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1992 is $55,500.

Oct. 25, 19901991—By notice of the Secretary of Health and Human Services, , 55 F.R. 45856, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1991 is $53,400.

Oct. 26, 19891990—By notice of the Secretary of Health and Human Services, , 54 F.R. 45803, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1990 is $50,400.

Oct. 27, 19881989—By notice of the Secretary of Health and Human Services, , 53 F.R. 43932, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1989 is $48,000.

Oct. 19, 19871988—By notice of the Secretary of Health and Human Services, , 52 F.R. 41672, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1988 is $45,000.

Oct. 31, 19861987—By notice of the Secretary of Health and Human Services, , 51 F.R. 40256, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1987 is $43,800.

Oct. 29, 19851986—By notice of the Secretary of Health and Human Services, , 50 F.R. 45559, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1986 is $42,000.

Oct. 29, 19841985—By notice of the Secretary of Health and Human Services, , 49 F.R. 43775, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base for remuneration paid in, and for self-employment income earned in taxable years beginning in, 1985 is $39,600.

Nov. 4, 19821983—By notice of the Secretary of Health and Human Services, , 47 F.R. 51003, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base with respect to remuneration paid in, and taxable years beginning in, 1983 is $35,700.

Oct. 30, 19811982—By notice of the Secretary of Health and Human Services, , 46 F.R. 53791, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base with respect to remuneration paid in, and taxable years beginning in, 1982 is $32,400.

Oct. 31, 19771978—By notice of the Secretary of Health, Education, and Welfare, , 42 F.R. 57754, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base with respect to remuneration paid in, and taxable years beginning in, 1978 is $17,700.

Oct. 7, 19761977—By notice of the Secretary of Health, Education, and Welfare, , 41 F.R. 44878, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base with respect to remuneration paid in, and taxable years beginning in, 1977 is $16,500.

Oct. 22, 19751976—By notice of the Secretary of Health, Education, and Welfare, , 40 F.R. 50556, it was determined and announced that, pursuant to authority contained in this section, the contribution and benefit base with respect to remuneration paid in, and taxable years beginning in, 1976 is $15,300.