# § 430. Adjustment of contribution and benefit base
**(a)** **Determination and publication by Commissioner in Federal Register subsequent to cost-of-living benefit increase; effective date** section 415(i) of this title
Whenever the Commissioner of Social Security pursuant to increases benefits effective with the December following a cost-of-living computation quarter, the Commissioner shall also determine and publish in the Federal Register on or before November 1 of the calendar year in which such quarter occurs the contribution and benefit base determined under subsection (b) or (c) which shall be effective with respect to remuneration paid after the calendar year in which such quarter occurs and taxable years beginning after such year.
**(b)** **Determination of amount** The amount of such contribution and benefit base shall (subject to subsection (c)) be the amount of the contribution and benefit base in effect in the year in which the determination is made or, if larger, the product of—
with such product, if not a multiple of $300, being rounded to the next higher multiple of $300 where such product is a multiple of $150 but not of $300 and to the nearest multiple of $300 in any other case.
**(1)** $60,600, and
**(2)** the ratio of (A) the national average wage index (as defined in section 409(k)(1) of this title) for the calendar year before the calendar year in which the determination under subsection (a) is made to (B) the national average wage index (as so defined) for 1992,
**(c)** **Amount of base for period prior to initial cost-of-living benefit increase** For purposes of this section, and for purposes of determining wages and self-employment income under sections 409, 411, 413, and 415 of this title and sections 1402, 3121, 3122, 3125, 6413, and 6654 of the Internal Revenue Code of 1986, (1) the “contribution and benefit base” with respect to remuneration paid in (and taxable years beginning in) any calendar year after 1973 and prior to the calendar year with the June of which the first increase in benefits pursuant to section 415(i) of this title becomes effective shall be $13,200 or (if applicable) such other amount as may be specified in a law enacted subsequent to the law which added this section, and (2) the “contribution and benefit base” with respect to remuneration paid (and taxable years beginning)—
For purposes of determining under subsection (b) the “contribution and benefit base” with respect to remuneration paid (and taxable years beginning) in 1982 and subsequent years, the dollar amounts specified in clause (2) of the preceding sentence shall be considered to have resulted from the application of such subsection (b) and to be the amount determined (with respect to the years involved) under that subsection.
**(A)** in 1978 shall be $17,700,
**(B)** in 1979 shall be $22,900,
**(C)** in 1980 shall be $25,900, and
**(D)** in 1981 shall be $29,700.
**(d)** **Determinations for calendar years after 1976 for purposes of retirement benefit plans** section 1322(b)(3)(B) of title 29section 430 of this titlesection 409(k)(1) of this titlesection 430 of this title
Notwithstanding any other provision of law, the contribution and benefit base determined under this section for any calendar year after 1976 for purposes of , with respect to any plan, shall be the contribution and benefit base that would have been determined for such year if this section as in effect immediately prior to the enactment of the Social Security Amendments of 1977 had remained in effect without change (except that, for purposes of subsection (b) of such as so in effect, the reference to the contribution and benefit base in paragraph (1) of such subsection (b) shall be deemed a reference to an amount equal to $45,000, each reference in paragraph (2) of such subsection (b) to the average of the wages of all employees as reported to the Secretary of the Treasury shall be deemed a reference to the national average wage index (as defined in ), the reference to a preceding calendar year in paragraph (2)(A) of such subsection (b) shall be deemed a reference to the calendar year before the calendar year in which the determination under subsection (a) of such is made, and the reference to a calendar year in paragraph (2)(B) of such subsection (b) shall be deemed a reference to 1992).
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**Source Credit**: (Aug. 14, 1935, ch. 531, title II, § 230, as added Pub. L. 92–336, title II, § 202(b)(1), July 1, 1972, 86 Stat. 416; amended Pub. L. 92–603, title I, § 144(a)(4), Oct. 30, 1972, 86 Stat. 1370; Pub. L. 93–66, title II, § 203(c), July 9, 1973, 87 Stat. 153; Pub. L. 93–233, §§ 3(j), 5(c), Dec. 31, 1973, 87 Stat. 952, 954; Pub. L. 94–202, § 8(h), Jan. 2, 1976, 89 Stat. 1139; Pub. L. 95–216, title I, § 103(a)–(c)(1), title III, § 353(e), Dec. 20, 1977, 91 Stat. 1513, 1514, 1554; Pub. L. 97–34, title VII, § 741(d)(1), Aug. 13, 1981, 95 Stat. 347; Pub. L. 98–21, title I, § 111(a)(5), Apr. 20, 1983, 97 Stat. 72; Pub. L. 98–76, title II, §§ 211(d), 225(a)(4), Aug. 12, 1983, 97 Stat. 419, 425; Pub. L. 98–369, div. B, title VI, § 2663(a)(18), July 18, 1984, 98 Stat. 1165; Pub. L. 101–239, title X, § 10208(b)(1)(A), (B), (5), (d)(2)(A)(i), Dec. 19, 1989, 103 Stat. 2477, 2478, 2480; Pub. L. 103–296, title I, § 107(a)(4), title III, § 321(b)(2), (c)(6)(K), (g)(1)(A), (B), Aug. 15, 1994, 108 Stat. 1478, 1537, 1538, 1542.)
## 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.
“Subsequent to the law which added this section”, referred to in subsec. (c), means subsequent to the enactment of , which was approved .
The enactment of the Social Security Amendments of 1977, referred to in subsec. (d), means the enactment of , which was approved .
### Amendments
1994—Subsec. (a). , substituted “Commissioner of Social Security” for “Secretary” and “the Commissioner shall” for “he shall”.
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
“(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,”.
Subsec. (b)(2)(A), (B). , made technical correction to directory language of . See 1989 Amendment note below.
Subsec. (c). , substituted “1986” for “1954” after “Code of”.
Subsec. (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).”
1989—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”.
, substituted “409(a)(1)” for “409(a)”.
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”.
Subsec. (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”.
1984—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”.
1983—Subsec. (a). substituted “December” for “June”.
Subsec. (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.
, temporarily substituted “12.75 percent” for “11.75 percent”. See Effective and Termination Dates of 1983 Amendments note below.
1981—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”.
1977—Subsec. (a). , substituted “determined under subsection (b) or (c)” for “determined under subsection (b)”.
Subsec. (b). , in provisions preceding par. (1), substituted “shall (subject to subsection (c)) be the amount” for “shall be the amount”.
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”.
Subsec. (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”.
Subsec. (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.
Subsec. (c). , designated existing provisions as introductory material and cl. (1) and added cl. (2) and closing material.
Subsec. (d). , added subsec. (d).
1976—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.
1973—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.
Subsec. (c). , §§ 3(j)(2), 5(c), substituted “the June” for “the first month” and “$13,200” for “$12,600”, respectively.
substituted “$12,600” for “$12,000”.
1972—Subsec. (b)(2)(A). substituted “of” for “or”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1994 Amendment
Amendment by effective , see , set out as a note under .
, , , provided that the amendment made by that section is effective as if included in .
Amendment 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
> **“(1)** **In general.—** The amendments made by subsections (a) and (b) [amending this section and sections 403, 409, 413, 415, and 424a of this title] shall apply with respect to the computation of average total wage amounts (under the amended provisions) for calendar years after 1990.
>
> **“(2)** **Transitional rule.—** For purposes of determining the contribution and benefit base for 1990, 1991, and 1992 under section 230(b) of the Social Security Act [42 U.S.C. 430(b)] (and section 230(b) of such Act as in effect immediately prior to enactment of the Social Security Amendments of 1977 [Pub. L. 95–216, approved Dec. 20, 1977])—
>
> **“(A)** the average of total wages for 1988 shall be deemed to be equal to the amount which would have been determined without regard to this paragraph, plus 2 percent of the amount which has been determined to the average of total wages for 1987,
>
> **“(B)** the average of total wages for 1989 shall be deemed to be equal to the amount which would have been determined without regard to this paragraph, plus 2 percent of the amount which would have been determined to be the average of total wages for 1988 without regard to subparagraph (A), and
>
> **“(C)** the average of total wages reported to the Secretary of the Treasury for 1990 shall be deemed to be equal to the product of—
>
> **“(i)** the SSA average wage index (as defined in section 215(i)(1)(G) of the Social Security Act [42 U.S.C. 415(i)(1)(G)] and promulgated by the Secretary) for 1989, and
>
> **“(ii)** the quotient obtained by dividing—
>
> **“(I)** the average of total wages (as defined in regulations of the Secretary and computed without regard to the limitations of section 209(a)(1) of the Social Security Act [42 U.S.C. 409(a)(1)] and by including deferred compensation amounts, within the meaning of section 209(k)(2) of such Act as added by this section) reported to the Secretary of the Treasury or his delegate for 1990, by
>
> **“(II)** the average of total wages (as so defined and computed without regard to the limitations specified in such section 209(a)(1) and by excluding deferred compensation amounts within the meaning of such section 209(k)(2)) reported to the Secretary of the Treasury or his delegate for 1989.
>
> **“(3)** **Determination of contribution and benefit base for 1993.—** For purposes of determining the contribution and benefit base for 1993 under section 230(b) of the Social Security Act (and section 230(b) of such Act as in effect immediately prior to enactment of the Social Security Amendments of 1977), the average of total wages for 1990 shall be determined without regard to subparagraph (C) of paragraph (2).
>
> **“(4)** **Revised determination under section 230 of the social security act.—** As soon as possible after the enactment of this Act [Dec. 19, 1989], the Secretary of Health and Human Services shall revise and publish, in accordance with the provisions of this Act [Pub. L. 101–239, see Tables for classification] and the amendments made thereby, the contribution and benefit base under section 230 of the Social Security Act with respect to remuneration paid after 1989 and taxable years beginning after calendar year 1989.”
, , , provided that:
### Effective Date of 1984 Amendment
Amendment 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
Amendment by applicable to compensation paid for services rendered after , and before , see , set out as a note under , Internal Revenue Code.
Amendment by applicable to remuneration paid after , see , set out as a note under .
Amendment 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
Amendment by applicable to compensation paid for services rendered after , see , set out as a note under , Internal Revenue Code.
### Effective Date of 1977 Amendment
Amendment 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.
> “The amendment made by paragraph (1) [amending this section] shall apply with respect to plan terminations occurring after the date of the enactment of this Act [
>
> ].”
, , , provided that:
Amendment by effective , see , set out as a note under .
### Effective Date of 1973 Amendments
Amendment by applicable only with respect to remuneration paid after, and taxable years beginning after, 1973, see , set out as a note under .
Amendment 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
Amendment 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
For 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
2023—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.
2022—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.
2021—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.
2020—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.
2019—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.
2018—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.
2017—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.
2016—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.
2015—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.
2014—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.
2013—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.
2012—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.
2011—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.
2010—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.
2009—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.
2008—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.
2007—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.
2006—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.
2005—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.
2004—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.
2003—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.
2002—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.
2001—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.
2000—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.
1999—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.
1998—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.
1997—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.
1996—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.
1995—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.
1994—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.
1993—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.
1992—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.
1991—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.
1990—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.
1989—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.
1988—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.
1987—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.
1986—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.
1985—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.
1983—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.
1982—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.
1978—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.
1977—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.
1976—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.