| Year | Tax
Rate |
Taxable
Wage |
Max
Tax |
Medicare
Tax Rate |
Medicare
Taxable Wage |
Medicare
Max Tax |
Max Total |
| 1937 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1938 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1939 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1940 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1941 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1942 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1943 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1944 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1945 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1946 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1947 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1948 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| 1949 | 1.0 | 3,000 | 30.00 | 30.00 | |||
| Year | Tax
Rate |
Taxable
Wage |
Max
Tax |
Medicare
Tax Rate |
Medicare
Taxable Wage |
Medicare
Max Tax |
Max Total |
| 1950 | 1.5 | 3,000 | 45.00 | 45.00 | |||
| 1951 | 1.5 | 3,600 | 54.00 | 54.00 | |||
| 1952 | 1.5 | 3,600 | 54.00 | 54.00 | |||
| 1953 | 1.5 | 3,600 | 54.00 | 54.00 | |||
| 1954 | 2.0 | 3,600 | 72.00 | 72.00 | |||
| 1955 | 2.0 | 4,200 | 84.00 | 84.00 | |||
| 1956 | 2.0 | 4,200 | 84.00 | 84.00 | |||
| 1957 | 2.25 | 4,200 | 94.50 | 94.50 | |||
| 1958 | 2.25 | 4,200 | 94.50 | 94.50 | |||
| 1959 | 2.5 | 4,800 | 120.00 | 120.00 | |||
| 1960 | 3.0 | 4,800 | 144.00 | 144.00 | |||
| 1961 | 3.0 | 4,800 | 144.00 | 144.00 | |||
| 1962 | 3.125 | 4,800 | 150.00 | 150.00 | |||
| 1963 | 3.625 | 4,800 | 174.00 | 174.00 | |||
| 1964 | 3.625 | 4,800 | 174.00 | 174.00 | |||
| 1965 | 3.625 | 4,800 | 174.00 | 174.00 | |||
| 1966 | 4.2 | 6,600 | 277.20 | 277.20 | |||
| 1967 | 4.4 | 6,600 | 290.40 | 290.40 | |||
| 1968 | 4.4 | 7,800 | 343.20 | 343.20 | |||
| 1969 | 4.8 | 7,800 | 374.40 | 374.40 | |||
| Year | Tax
Rate |
Taxable
Wage |
Max
Tax |
Medicare
Tax Rate |
Medicare
Taxable Wage |
Medicare
Max Tax |
Max Total |
| 1970 | 4.8 | 7,800 | 374.40 | 374.40 | |||
| 1971 | 5.2 | 7,800 | 405.60 | 405.60 | |||
| 1972 | 5.2 | 9,000 | 468.00 | 468.00 | |||
| 1973 | 5.85 | 10,800 | 631.80 | 631.80 | |||
| 1974 | 5.8 | 13,200 | 772.20 | 772.20 | |||
| 1975 | 5.85 | 14,100 | 824.85 | 824.95 | |||
| 1976 | 5.85 | 15,300 | 895.05 | 895.05 | |||
| 1977 | 5.85 | 16,500 | 965.25 | 965.25 | |||
| 1978 | 6.05 | 17,700 | 1,070.85 | 1,070.85 | |||
| 1979 | 6.13 | 22,900 | 1,403.77 | 1,403.77 | |||
| 1980 | 6.13 | 25,900 | 1,587.67 | 1,587.67 | |||
| 1981 | 6.65 | 29,700 | 1,975.05 | 1,975.05 | |||
| 1982 | 6.7 | 32,400 | 2,170.80 | 2,170.80 | |||
| 1983 | 6.7 | 35,700 | 2,391.90 | 2,391.90 | |||
| 1984 | 6.7 | 37,800 | 2,532.60 | 2,532.60 | |||
| 1985 | 7.05 | 39,600 | 2,791.80 | 2,791.80 | |||
| 1986 | 7.15 | 42,000 | 3,003.00 | 3,003.00 | |||
| 1987 | 7.15 | 43,800 | 3,131.70 | 3,131.70 | |||
| 1988 | 7.51 | 45,000 | 3,379.50 | 3,379.50 | |||
| 1989 | 7.51 | 48,000 | 3,604.80 | 3,604.80 | |||
| Year | Tax
Rate |
Taxable
Wage |
Max
Tax |
Medicare
Tax Rate |
Medicare
Taxable Wage |
Medicare
Max Tax |
Max Total |
| 1990 | 7.65 | 51,300 | 3,924.45 | 3,924.45 | |||
| 1991 | 6.20 | 53,400 | 3,310.80 | 1.45 | 125,000 | 1,812.50 | 5,123.30 |
| 1992 | 6.20 | 55,500 | 3,441.00 | 1.45 | 130,200 | 1,887.90 | 5,328.90 |
| 1993 | 6.20 | 57,600 | 3,571.20 | 1.45 | 135,000 | 1,957.50 | 5,528.70 |
| 1994 | 6.20 | 60,600 | 3,757.20 | 1.45 | unlimited | unlimited | unlimited |
| 1995 | 6.2 | 61,200 | 3,794.40 | 1.45 | unlimited | unlimited | unlimited |
| 1996 | 6.20 | 62,700 | 3,887.40 | 1.45 | unlimited | unlimited | unlimited |
| 1997 | 6.20
|
65,400
|
4,054.80 | 1.45
|
unlimited
|
unlimited
|
unlimited
|
| Year | Tax
Rate |
Taxable
Wage |
Max
Tax |
Medicare
Tax Rate |
Medicare
Taxable Wage |
Medicare
Max Tax |
Max Total |