| Year | Social Security | Medicare | Self-Employment |
|---|---|---|---|
| 2009 | 6.2% on first $106,800 | 1.45% on all | 15.3% on first $106,800 2.9% over $106,800 |
| 2008 | 6.2% on first $102,000 | 1.45% on all | 15.3% on first $102,000 2.9% over $102,000 |
| 2007 | 6.2% on first $97,500 | 1.45% on all | 15.3% on first $97,500 2.9% over $97,500 |
| 2006 | 6.2% on first $94,200 | 1.45% on all | 15.3% on first $94,200 2.9% over $94,200 |
| 2005 | 6.2% on first $90,000 | 1.45% on all | 15.3% on first $90,000 2.9% over $90,000 |
| 2004 | 6.2% on first $87,900 | 1.45% on all | 15.3% on first $87,900 2.9% over $87,900 |
| 2003 | 6.2% on first $87,000 | 1.45% on all | 15.3% on first $87,000 2.9% over $87,000 |
| 2002 | 6.2% on first $84,900 | 1.45% on all | 15.3% on first $84,900 2.9% over $84,900 |
| 2001 | 6.2% on first $80,400 | 1.45% on all | 15.3% on first $80,400 2.9% over $80,400 |
| 2000 | 6.2% on first $76,200 | 1.45% on all | 15.3% on first $76,200 2.9% over $76,200 |
| 1999 | 6.2% on first $72,600 | 1.45% on all | 15.3% on first $72,600 2.9% over $72,600 |
| 1998 | 6.2% on first $68,400 | 1.45% on all | 15.3% on first $68,400 2.9% over $68,400 |
| 1997 | 6.2% on first $65,400 | 1.45% on all | 15.3% on first $65,400 2.9% over $65,400 |
| 1996 | 6.2% on first $62,700 | 1.45% on all | 15.3% on first $62,700 2.9% over $62,700 |
| 1995 | 6.2% on first $61,200 | 1.45% on all | 15.3% on first $61,200 2.9% over $61,200 |
| 1994 | 6.2% on first $60,600 | 1.45% on all | 15.3% on first $60,600 2.9% over $60,600 |
| 1993 | 6.2% on first $57,600 | 1.45% on first $135,000 | 15.3% on first $57,600 2.9% from $57,600 to $135,000 |
| 1992 | 6.2% on first $55,500 | 1.45% on first $130,200 | 15.3% on first $55,500 2.9% from $55,500 to $130,200 |
| 1991 | 6.2% on first $53,400 | 1.45% on first $125,000 | 15.3% on first $53,400 2.9% from $53,400 to $125,000 |
Prior to 1991, Social Security and Medicare contributions were combined in a single tax.
| Year | FICA | Self-Employment |
|---|---|---|
| 1990 | 7.65% on first $51,300 | 15.3% on first $51,300 |
| 1989 | 7.51% on first $48,000 | 13.02% on first $48,000 |
| 1988 | 7.51% on first $45,000 | 13.02% on first $45,000 |
| 1987 | 7.15% on first $43,800 | 12.3% on first $43,800 |
| 1986 | 7.15% on first $42,000 | 12.3% on first $42,000 |
| 1985 | 7.05% on first $39,600 | 11.8% on first $39,600 |
| 1984 | 6.7% on first $37,800 | 11.3% on first $37,800 |
| 1983 | 6.7% on first $35,700 | 9.35% on first $35,700 |
| 1982 | 6.7% on first $32,400 | 9.35% on first $32,400 |
| 1981 | 6.65% on first $29,700 | 9.3% on first $29,700 |
| 1980 | 6.13% on first $25,900 | 8.1% on first $25,900 |
| 1979 | 6.13% on first $22,900 | 8.1% on first $22,900 |
| 1978 | 6.05% on first $17,700 | 8.1% on first $17,700 |
| 1977 | 5.85% on first $16,500 | 7.9% on first $16,500 |
| 1976 | 5.85% on first $15,300 | 7.9% on first $15,300 |
| 1975 | 5.85% on first $14,100 | 7.9% on first $14,100 |
| 1974 | 5.85% on first $13,200 | 7.9% on first $13,200 |
| 1973 | 5.85% on first $10,800 | 8% on first $10,800 |
| 1972 | 5.2% on first $9,000 | 7.5% on first $9,000 |
| 1971 | 5.2% on first $7,800 | 7.5% on first $7,800 |
| 1969-1970 | 4.8% on first $7,800 | 6.9% on first $7,800 |
| 1968 | 4.4% on first $7,800 | 6.4% on first $7,800 |
| 1967 | 4.4% on first $6,600 | 6.4% on first $6,600 |
| 1966 | 4.2% on first $6,600 | 6.15% on first $6,600 |
| 1963-1965 | 3.625% on first $4,800 | 5.4% on first $4,800 |
| 1962 | 3.125% on first $4,800 | 4.7% on first $4,800 |
| 1960-1961 | 3% on first $4,800 | 4.5% on first $4,800 |
| 1959 | 2.5% on first $4,800 | 3.75% on first $4,800 |
| 1957-1958 | 2.25% on first $4,200 | 3.375% on first $4,200 |
| 1955-1956 | 2% on first $4,200 | 3% on first $4,200 |
| 1954 | 2% on first $3,600 | 3% on first $3,600 |
| 1951-1953 | 1.5% on first $3,600 | 2.25% on first $3,600 |
Prior to 1951, self-employed persons were not taxed for, nor received benefits from, the Social Security program.
| Year | FICA |
|---|---|
| 1950 | 1.5% on first $3,000 |
| 1937-1949 | 1% on first $3,000 |
Sources: