Maximum FICA (OASDI) wage base:
- Year 2014: $117,000
- Year 2015: $118,500
FICA tax rate (employer/employee):
- Year 2014: 7.65%/7.65%
- Year 2015: 7.65%/7.65%
Self-Employment tax rate:
- Year 2014: 15.3%
- Year 2015: 15.3%
Maximum FICA tax (employer/employee):
- Year 2014: $8,951/$8,951
- Year 2015: $9,065/$9,065
Maximum self-employment tax (to OASDI limit):
- Year 2014: $17,901
- Year 2015: $18,131
Maximum Medicare health insurance wage base:
- Year 2014: Unlimited
- Year 2015: Unlimited
Medicare health insurance rate:
- Year 2014: 1.45% + 0.9% above $200,000
- Year 2015: 1.45% + 0.9% above $200,000
Earned income ceilings for SS benefits: early retirement age:
- Year 2014: $15,480
- Year 2015: $15,720
Earned income ceilings for SS benefits: full retirement age and over:
- Year 2014: Unlimited
- Year 2015: Unlimited
Basic Medicare B premium:
- Year 2014: $104.90/month, $1,258.80 to $4,028.40/year
- Year 2015: $104.90/month, $1,258.80 to $4,028.40/year