Research Notes & Special Studies by the Historian's Office

Research Note #3:
Details of Ida May Fuller's Payroll Tax Contributions

On January 31, 1940, the first monthly retirement check was issued to Ida May Fuller of Ludlow, Vermont, in the amount of $22.54. Miss Fuller, a Legal Secretary, retired in November 1939. She started collecting benefits in January 1940 at age 65 and lived to be 100 years old, dying in 1975.

Ida May Fuller worked for three years under the Social Security program. The accumulated taxes on her salary during those three years was a total of $24.75. Her initial monthly check was $22.54. During her lifetime she collected a total of $22,888.92 in Social Security benefits.

This chart details her covered wages and payroll tax contributions prior to filing her retirement benefit claim.

Quarter Ending

Covered Earnings

Taxes Paid

6/37

$450

$4.50

12/37

$450

$4.50

3/38

$225

$2.25

6/38

$225

$2.25

9/38

$225

$2.25

12/38

$225

$2.25

3/39

$150

$1.50

6/39

$225

$2.25

10/39

$300

$3.00

TOTAL

$2,475

$24.75

Prepared By:
Larry DeWitt
SSA Historian's Office
July 1996