Social Security and Medicare are generally paid on the worker’s earnings in all covered positions, up to the maximum taxable earnings for the year. CalPERS contributions, by way of contrast, are specifically excluded from being paid on certain types of compensation, such as overtime.

The following chart shows how the maximum taxable earnings have changed over time.

Calendar Years Maximum Earnings Subject
to Social Security
Social Security Tax Rate Medicare Tax Rate Total FICA Tax Rate
1937-49 $3,000 1.00% -- 1.00%
1950 $3,000 1.50% -- 1.50%
1951-53 $3,600 1.50% -- 1.50%
1954 $3,600 2.00% -- 2.00%
1955-56 $4,200 2.00% -- 2.00%
1957-58 $4,200 2.25% -- 2.25%
1959 $4,800 2.50% -- 2.50%
1960-61 $4,800 3.00% -- 3.00%
1962 $4,800 3.125% -- 2.125%
1963-65 $4,800 3.625% -- 3.625%
1966 $6,600 2.85% 0.35% 4.20%
1967 $6.600 3.90% 0.50% 4.40%
1968 $7,800 2.80% 0.60% 4.40%
1969-70 $7,800 4.20% 0.60% 5.20%
1971 $7,800 4.60% 0.60% 5.20%
1972 $9,000 4.60% 0.60% 5.20%
1973 $10,800 4.85% 1.00% 5.85%
1974 $13,200 4.95% 0.90% 5.85%
1975 $14,100 4.95% 0.90% 5.85%
1976 $15,300 4.95% 0.90% 5.85%
1977 $16,500 4.95% 0.90% 5.85%
1978 $17,700 5.05% 1.00% 6.05%
1979 $22,900 5.08% 1.05% 6.13%
1980 $25,900 5.08% 1.05% 6.13%
1981 $29,700 5.35% 1.30% 6.65%
1982 $32,400 5.40% 1.30% 6.70%
1983 $35,700 5.40% 1.30% 6.70%
1984 $37,800 5.70% 1.30% 7.00%
1985 $39,600 5.70% 1.35% 7.05%
1986 $42,000 5.70% 1.45% 7.15%
1987 $43,800 5.70% 1.45% 7.15%
1988 $45,000 6.06% 1.45% 7.51%
1989 $48,000 6.06% 1.45% 7.51%
1990 $51,300 6.20% 1.45% 7.65%
1991 $53,400 6.20% 1.45% 7.65%
1992 $55,500 6.20% 1.45% 7.65%
1993 $57,600 6.20% 1.45% 7.65%
1994 $60,600 6.20% 1.45% 7.65%
1995 $61,200 6.20% 1.45% 7.65%
1996 $62,700 6.20% 1.45% 7.65%
1997 $65,400 6.20% 1.45% 7.65%
1998 $68,400 6.20% 1.45% 7.65%
1999 $72,600 6.20% 1.45% 7.65%
2000 $76,200 6.20% 1.45% 7.65%
2001 $80,400 6.20% 1.45% 7.65%
2002 $84,900 6.20% 1.45% 7.65%
2003 $87,000 6.20% 1.45% 7.65%
2004 $87,900 6.20% 1.45% 7.65%
2005 $90,000 6.20% 1.45% 7.65%
2006 $94,200 6.20% 1.45% 7.65%
2007 $97,500 6.20% 1.45% 7.65%
2008 $102,000 6.20% 1.45% 7.65%
2009 $106,800 6.20% 1.45% 7.65%
2010 $106,800 6.20% 1.45% 7.65%
2011 $106,800 4.20% 1.45% 5.65%
2012 $110,100 4.20% 1.45% 5.65%
2013 $113,700 6.20% 1.45% 7.65%
2014 $117,000 6.20% 1.45% 7.65%