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 Rates & Limits
 2019 Covered Comp Table
2019 Covered Compensation Table  

 

Year
of
Birth

SSNRA
 Year

Exact
Amount

Table 1

Table 2

Table 3

1920
1921
1922
1923
1924
1925
1926
1927
1928
1929

1930
1931
1932
1933
1934
1935
1936
1937
1938
1939

1940
1941
1942
1943
1944
1945
1946
1947
1948
1949

1950
1951
1952
1953
1954
1955
1956
1957
1958
1959

1960
1961
1962
1963
1964
1965
1966
1967
1968
1969

1970
1971
1972
1973
1974
1975
1976
1977
1978
1979

1980
1981
1982
1983
 1984 
1985
1986
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994

1995
1996
1997
1998
1999
2000
2001
2002
2004
2005

2006
2007
2008
2009
2010
2011
2012
2013
2014
2015

2016
2017
2018
2019
2020
2022
2023
2024
2025
2026

2027
2028
2029
2030
2031
2032
2033
2034
2035
2036

2037
2038
2039
2040
2041
2042
2043
2044
2045
2046

2047
2048
2049
2050
2051
2052
2053
12,280
13,377
14,526
15,709
16,977
18,323
19,729
21,194
22,720
24,314

25,926
27,580
29,311
31,129
33,066
35,106
37,214
39,451
44,003
46,351

48,820
51,349
53,954
56,629
59,277
61,891
64,566
67,309
69,997
72,643

75,180
77,889
80,537
83,254
85,920
91,063
93,574
96,000
98,331
100,603

102,814
104,966
107,031
109,080
111,086
113,014
114,857
116,580
118,200
119,700

121,071
122,383
123,669
124,894
126,000
127,011
127,894
128,640
129,386
130,131

130,783
131,331
131,786
132,197
132,609
132,771
132,900

 
12,000
13,200
14,400
15,600
16,800
18,600
19,800
21,000
22,800
24,600

25,800
27,600
29,400
31,200
33,000
35,400
37,200
39,600
43,800
46,200

48,600
51,600
54,000
56,400
59,400
61,800
64,800
67,200
70,200
72,600

75,000
78,000
80,400
83,400
85,800
91,200
93,600
96,000
98,400
100,800

102,600
105,000
106,800
109,200
111,000
112,800
114,600
116,400
118,200
120,000

121,200
122,400
123,600
124,800
126,000
127,200
127,800
128,400
129,600
130,200

130,800
131,400
132,000
132,000
132,600
132,600
132,900


 
12,276
13,368
14,520
15,708
16,968
18,312
19,728
21,192
22,716
24,312

25,920
27,576
29,304
31,128
33,060
35,100
37,212
39,444
43,992
46,344

48,816
51,348
53,952
56,628
59,268
61,884
64,560
67,308
69,996
72,636

75,180
77,880
80,532
83,244
85,920
91,056
93,564
96,000
98,328
100,596

102,804
104,964
107,028
109,080
111,084
113,004
114,852
116,580
118,200
119,700

121,068
122,376
123,660
124,884
126,000
127,008
127,884
128,640
129,384
130,128

130,776
131,328
131,784
132,192
132,600
132,768
132,900
12,000
12,000
15,000
15,000
18,000
18,000
21,000
21,000
24,000
24,000

27,000
27,000
30,000
30,000
33,000
36,000
36,000
39,000
45,000
45,000

48,000
51,000
54,000
57,000
60,000
63,000
66,000
66,000
69,000
72,000

75,000
78,000
81,000
84,000
87,000
90,000
93,000
96,000
99,000
102,000

102,000
105,000
108,000
108,000
111,000
114,000
114,000
117,000
117,000
120,000

120,000
123,000
123,000
126,000
126,000
126,000
129,000
129,000
129,000
129,000

132,000
132,000
132,000
132,000
132,900
132,900
132,900


 

Notes:

1. Table 1 is the average (rounded to the nearest multiple of $600) of the taxable wage bases for the 35 calendar years ending with the year wherein an individual attains social security retirement age. After 1993, IRS does not authorize the use of covered compensation tables rounded to $600 multiples under 401(l). Thus, integrated plans using this table are not safe-harbor plans.

2. Table 2 is the average (rounded down to a multiple of $12) of the taxable wage bases for the 35 calendar years ending with the year wherein an individual attains social security retirement age.

3. Table 3 is the average (rounded to the nearest multiple of $3,000) of the taxable wage bases for the 35 calendar years ending with the year wherein an individual attains social security retirement age.

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