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State-by-State Cost Analysis of Mandatory Social Security
State	Employees not Covered by SS	Annual Number of Employee Terminations (9%)	Average Annual Pay for New Hires	1st Year Employer SS Tax	1st Year Employee and Employer SS Tax	2-Year Cumulative	3-Year Cumulative	4-Year Cumulative	5-Year Cumulative
Alabama	26,000	2,340	$32,255	$4,679,508	$9,359,016	$28,638,588	$58,425,527	$99,332,923	$152,001,196
Alaska	44,000	3,960	$59,404	$14,584,904	$29,169,808	$89,259,612	$182,098,359	$309,596,905	$473,751,282
Arizona	41,000	3,690	$40,598	$9,288,042	$18,576,083	$56,842,815	$115,964,915	$197,159,266	$301,696,992
Arkansas	23,000	2,070	$30,498	$3,914,166	$7,828,332	$23,954,697	$48,869,931	$83,086,852	$127,141,137
California	1,468,000	132,120	$30,838	$252,606,458	$505,212,916	$1,545,951,522	$3,153,892,668	$5,362,131,843	$8,205,239,780
Colorado	263,000	23,670	$42,304	$62,082,770	$124,165,540	$379,946,553	$775,128,218	$1,317,844,371	$2,016,591,418
Connecticut	92,000	8,280	$52,245	$26,820,515	$53,641,029	$164,141,550	$334,864,854	$569,324,858	$871,192,113
Delaware	4,000	360	$41,890	$934,974	$1,869,947	$5,722,039	$11,673,521	$19,846,889	$30,370,101
Florida	173,000	15,570	$37,321	$36,026,993	$72,053,986	$220,485,198	$449,811,420	$764,752,765	$1,170,239,747
Georgia	181,000	16,290	$34,045	$34,385,141	$68,770,282	$210,437,064	$429,312,241	$729,900,818	$1,116,908,610
Hawaii	51,000	4,590	$42,004	$11,953,465	$23,906,930	$73,155,204	$149,243,789	$253,738,779	$388,276,078
Idaho	13,000	1,170	$37,131	$2,693,492	$5,386,983	$16,484,168	$33,629,320	$57,175,328	$87,490,813
Illinois	489,000	44,010	$47,811	$130,458,996	$260,917,993	$798,409,058	$1,628,832,753	$2,769,281,294	$4,237,608,792
Indiana	54,000	4,860	$37,881	$11,414,407	$22,828,814	$69,856,170	$142,513,435	$242,296,080	$370,766,235
Iowa	35,000	3,150	$37,730	$7,368,683	$14,737,366	$45,096,338	$92,000,952	$156,416,621	$239,351,794
Kansas	29,000	2,610	$35,541	$5,751,228	$11,502,455	$35,197,513	$71,806,377	$122,082,551	$186,813,125
Kentucky	89,000	8,010	$38,079	$18,910,969	$37,821,938	$115,735,131	$236,111,014	$401,427,226	$614,271,849
Louisiana	261,000	23,490	$29,271	$42,629,696	$85,259,392	$260,893,740	$532,248,807	$904,909,766	$1,384,710,751
Maine	67,000	6,030	$36,706	$13,722,750	$27,445,500	$83,983,231	$171,334,025	$291,295,783	$445,746,545
Maryland	40,000	3,600	$46,874	$10,462,318	$20,924,635	$64,029,383	$130,626,220	$222,085,875	$339,840,181
Massachusetts	442,000	39,780	$45,487	$112,187,033	$224,374,067	$686,584,645	$1,400,699,988	$2,381,418,392	$3,644,093,337
Michigan	94,000	8,460	$50,013	$26,232,725	$52,465,449	$160,544,275	$327,526,061	$556,847,714	$852,099,342
Minnesota	44,000	3,960	$44,707	$10,976,498	$21,952,996	$67,176,169	$137,045,971	$233,000,498	$356,541,953
Mississippi	26,000	2,340	$29,867	$4,333,175	$8,666,350	$26,519,031	$54,101,423	$91,981,241	$140,751,508
Missouri	128,000	11,520	$34,776	$24,838,348	$49,676,697	$152,010,692	$310,116,715	$527,248,987	$806,806,786
Montana	13,000	1,170	$36,590	$2,654,237	$5,308,474	$16,243,930	$33,139,210	$56,342,061	$86,215,732
Nebraska	17,000	1,530	$36,942	$3,504,292	$7,008,583	$21,446,265	$43,752,483	$74,386,356	$113,827,468
Nevada	100,000	9,000	$45,857	$25,588,249	$51,176,498	$156,600,083	$319,479,523	$543,167,287	$831,165,283
New Hampshire	13,000	1,170	$37,779	$2,740,508	$5,481,016	$16,771,908	$34,216,337	$58,173,353	$89,018,011
New Jersey	49,000	4,410	$54,434	$14,883,404	$29,766,807	$91,086,431	$185,825,248	$315,933,225	$483,447,245
New Mexico	22,000	1,980	$33,882	$4,159,329	$8,318,658	$25,455,095	$51,930,888	$88,290,979	$135,104,595
New York	68,000	6,120	$52,679	$19,988,591	$39,977,182	$122,330,176	$249,565,552	$424,302,135	$649,275,486
North Carolina	46,000	4,140	$36,329	$9,324,990	$18,649,981	$57,068,941	$116,426,235	$197,943,585	$302,897,173
North Dakota	10,000	900	$36,081	$2,013,309	$4,026,618	$12,321,452	$25,136,970	$42,736,949	$65,396,921
Ohio	820,000	73,800	29,271	$133,932,378	$267,864,757	$819,666,156	$1,672,199,318	$2,843,011,526	$4,350,432,245
Oklahoma	32,000	2,880	$31,615	$5,645,199	$11,290,398	$34,548,618	$70,482,567	$119,831,858	$183,369,070
Oregon	27,000	2,430	$42,832	$6,453,007	$12,906,014	$39,492,402	$80,568,373	$136,979,372	$209,608,534
Pennsylvania	71,000	6,390	$45,058	$17,850,943	$35,701,887	$109,247,773	$222,876,168	$378,925,830	$579,839,769
Rhode Island	14,000	1,260	$48,644	$3,800,067	$7,600,134	$23,256,410	$47,445,357	$80,664,844	$123,434,933
South Carolina	30,000	2,700	34,048	$5,699,606	$11,399,213	$34,881,591	$71,161,866	$120,986,777	$185,136,349
South Dakota	7,000	630	$26,879	$1,049,890	$2,099,779	$6,425,324	$13,108,291	$22,286,233	$34,102,832
Tennessee	47,000	4,230	$34,306	$8,997,118	$17,994,236	$55,062,363	$112,332,620	$190,983,772	$292,247,130
Texas	836,000	75,240	$34,826	$162,460,689	$324,921,378	$994,259,415	$2,028,386,683	$3,448,588,132	$5,277,097,497
Utah	23,000	2,070	38,472	$4,937,456	$9,874,912	$30,217,231	$61,646,113	$104,808,444	$160,379,946
Vermont	2,000	180	$33,675	$375,815	$751,630	$2,299,988	$4,692,200	$7,977,505	$12,207,336
Virginia	43,000	3,870	$38,116	$9,145,613	$18,291,226	$55,971,153	$114,186,639	$194,135,907	$297,070,590
Washington	63,000	5,670	$49,513	$17,405,973	$34,811,946	$106,524,555	$217,320,535	$369,480,348	$565,386,107
West Virginia	15,000	1,350	$31,736	$2,656,275	$5,312,550	$16,256,404	$33,164,658	$56,385,327	$86,281,938
Wisconsin	62,000	5,580	$45,118	$15,608,997	$31,217,993	$95,527,059	$194,884,566	$331,335,541	$507,016,173
Wyoming	10,000	900	$34,433	$1,921,349	$3,842,698	$11,758,656	$23,988,811	$40,784,891	$62,409,844
TOTAL	6,617,000	595,530	$1,964,391.43	$1,362,054,537.00	$2,724,109,074.00	$8,335,773,766.43	$17,005,795,716.24	$28,912,625,860.64	$44,242,669,671.56

Number not Covered: Based on Social Security Administration, Continuous Work History Sample, 1 percent sample, Table 1-8 - Estimated Social Security Coverage of Workers with State and Local Government Employment, 2001. This is the data that the SSA provided to AFSCME.

Assumptions: We assumed a 9% termination rate which includes retirements, death and job turnovers and a 3% salary increase rate over the 5-year period.

Salary Rates: Based on the New Hire Pay Rates from the U.S. Bureau of the Census, 1997 Statistical Abstract of the United States Government, adjusted to 2004 using a 3% salary rate increase per year. We estimated the 2004 Average Annual Pay for New Hires by projecting forward 7 years (1997 + 7= 2004) the same 3% salary rate increase used in the 5-year cost projection.