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OASDI stands for Old-Age, Survivors, and Disability Insurance, the Social Security part of FICA. The employee rate is 6.2% of covered wages up to the annual wage base. For 2026 the wage base is $184,500.
Related spellings covered here: FICA SS, FIO.
How to read this entry
Use the meaning Social Security payroll tax alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
On $2,000 of covered wages below the annual cap, the employee tax is $124. Once the employer’s covered year-to-date wages reach the cap, ordinary Social Security withholding for that employer stops for the year.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check the calendar year, Social Security wage base and earlier deductions. Medicare can continue after Social Security reaches its cap.
Compare related entries
Read the federal, state and local payroll tax codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on federal, state and local payroll tax codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.