What is OASDI Tax and How It Works?

While there’s debate about whether Social Security qualifies as an entitlement program or a benefit funded by workers, one fact is clear: a portion of every working American’s paycheck goes towards Social Security. This deduction, often referred to as Social Security tax, is officially known as OASDI Tax, which stands for Old-Age, Survivors, and Disability Insurance Tax. But what exactly does OASDI entail?

Presently, the OASDI tax stands at 12.4% of your earnings. The positive aspect is that this sum is divided between you and your employer. Essentially, 6.2% of your gross income is deducted from your paycheck, while your employer also contributes 6.2% on your behalf.

For self-employed individuals, the scenario is less favorable. Since they work independently, they serve as both employer and employee. Consequently, they are responsible for paying the entire 12.4% OASDI tax themselves.

However, OASDI tax isn’t levied on every dollar you earn. This tax applies only up to a certain income threshold. While this threshold adjusts for inflation, it was $142,800 in 2021. This implies that an employee would pay a maximum of $8,853.60 (or $17,707.20 for self-employed individuals). This represents the highest amount owed, regardless of how much higher one’s income may climb.

If you have your Social Security Statement at hand, you can swiftly review the taxes you’ve contributed to the system. Even if you don’t, you can easily access this information through the official Social Security website. If you haven’t already, you’ll need to create an account. It’s a step worth taking, as you’ll want to verify your earnings history and ensure their records are accurate.

Be prepared to encounter significant figures if you’ve been working for a while, though. In assisting many individuals with their SSA.gov accounts, I’ve frequently observed substantial amounts paid into Social Security, often in the tens of thousands. When you factor in the employer’s portion as well, the total can easily surpass six figures. After all, contributing 12.4% of your income each year really accumulates over time!

Social Security originated as a program in August of 1935 with an initial tax rate set at just 1% of your salary. However, the employer match has been a consistent feature from the outset, resulting in a total contribution of 2% of salaries. Over time, the tax rate saw significant increases: jumping to 3% in 1950, doubling by 1960, and surpassing 10% by 1978. This gradual upward trend continued until 1990 when it settled at the current rate of 12.4% of total income.

What remains unchanged is that, for most years, both the employer and employee contribute the same amount. However, there was a brief period in 2011 and 2012 when the government temporarily reduced the employee’s portion of Social Security to 4.2%. If you notice a disparity between your lifetime contributions and what your employer paid, this temporary reduction may explain the difference.

The OASDI tax is a significant deduction from your paycheck, but it’s not the only one you’ll see. Another term you might be familiar with is FICA tax, which stands for Federal Insurance Contributions Act. This tax combines the OASDI tax with Medicare taxes. Together with any state taxes, these deductions make up the bulk of what’s known as “payroll taxes.” In California, for instance, most employees also contribute to the State Disability Insurance (SDI) system, which amounts to an additional 1.2% of your salary, capped at $128,298.

Employers are typically responsible for deducting your tax withholdings at both the federal and state levels, as well as any contributions you make to various insurances through your employment. When you add it all up, it explains why your take-home pay is often lower than your annual salary suggests.

Nobody enjoys seeing those deductions on their paycheck, but they’re an unavoidable part of life. When I sat down and crunched the numbers, I was surprised to realize that I’ve already contributed tens of thousands of dollars to the OASDI program over the years. It’s a bit daunting to think about how much more I’ll have paid into the system by the time I retire.

But when you consider the benefits you’ll receive from Social Security in retirement, it starts to make sense. I’m already projected to receive over $1,000 per month once I stop working, even if I were to retire suddenly this week. And when you factor in what my wife is expected to receive, that amount essentially doubles. Unlike some taxes, the OASDI tax is actually an investment in our future well-being.

You can think of the OASDI tax as a form of forced savings, with the added bonus of a generous contribution from your employer. Having them chip in 6.2% of your salary toward your retirement fund is like getting a 6.2% raise, even though you won’t see the money until you retire. It’s reassuring to know that it’ll be there for us when we need it.