Appendix IV: Table of Earnings Bases and Tax Rates

RERI-App. IV_Table of Earnings Bases and Tax Rates (32.25 KB)

Maximum Earnings Base and Tax Rate
Tier I			Tier II			RUIA
YEAR	Base	Employer & Employee	Base	Employer	Employee	Monthly Base	Employer
1985	$39,600	7.05	$29,700	13.75	3.5	$600	8.0
1986	$42,000	7.15	$31,500	14.75	4.25	$600	8.0
1987	$43,800	7.15	$32,700	14.75	4.25	$600	8.0
1988	$45,000	7.51	$33,600	14.75	4.25	$600	8.0
1989	$48,000	7.51	$35,700	16.1	4.9	$710	8.0
1990	$51,300	7.65	$38,100	16.1	4.9	$745	8.0
1991	$53,400	7.65	$39,600	16.1	4.9	$765	*
1992	$55,500	7.65	$41,400	16.1	4.9	$785	*
1993	$57,600	7.65	$42,900	16.1	4.9	$810	*
1994	$60,600	7.65	$45,000	16.1	4.9	$840	*
1995	$61,200	7.65	$45,300	16.1	4.9	$850	*
1996	$62,700	7.65	$46,500	16.1	4.9	$865	*
1997	$65,400	7.65	$48,600	16.1	4.9	$890	*
1998	$68,400	7.65	$50,700	16.1	4.9	$925	*
1999	$72,600	7.65	$53,700	16.1	4.9	$970	*
2000	$76,200	7.65	$56,700	16.1	4.9	$1,005	*
2001	$80,400	7.65	$59,700	16.1	4.9	$1,050	*
2002	$84,900	7.65	$63,000	15.6	4.9	$1,100	*
2003	$87,000	7.65	$64,500	14.2	4.9	$1,120	*
2004	$87,900	7.65	$65,100	13.1	4.9	$1,030	*
2005	$90,000	7.65	$66,900	12.6	4.4	$1,150	*
2006	$94,200	7.65	$69,900	12.6	4.4	$1,195	*
2007	$97,500	7.65	$72,600	12.1	3.9	$1,230	*
2008	$102,000	7.65	$75,900	12.1	3.9	$1,280	*
2009	$106,800	7.65	$79,200	12.1	3.9	$1,330	*
2010	$106,800	7.65	$79,200	12.1	3.9	$1,330	*
2011	$106,800	7.65	$79,200	12.1	3.9	$1,330	*
2012	$110,100	7.65	$81,900	12.1	3.9	$1,365	*
2013	$113,700	7.65	$84,300	12.6	4.4	$1,405	*
2014	$117,000	7.65	$87,000	12.6	4.4	$1,440	*
2015	$118,500	7.65	$88,200	13.1	4.9	$1,455	*
2016	$118,500	7.65	$88,200	13.1	4.9	$1,455	*
2017	$127,200	7.65	$94,500	13.1	4.9	$1,545	*
2018	$128,400	7.65	$95,400	13.1	4.9	$1,560	*
2019	$132,900	7.65	$98,700	13.1	4.9	$1,605	*
2020	$137,700	7.65	$102,300	13.1	4.9	$1,655	*

* Rate determined for each employer based on experience of their employees.

Current rates and future projections are on RRB web site. Projections of future earnings bases are updated in January and July.

To view and download PDF documents, you need the free Acrobat Reader. We recommend using the latest version. Viewers with visual disabilities can go to Adobe's Access Website for tools and information that will help make PDF files accessible.