After the federal government pays back with interest the $2.9 trillion it owes to Social Security, the program's actuaries estimate that it has $32.4 trillion in unfunded obligations. This amounts to an average shortfall of $186,716 for everyone currently in the program, including both taxpayers and beneficiaries. This shortfall approximates the method by which publicly traded companies are required by law to report the finances of their pension and retirement plans. Since SS began, the federal government has multiplicatively raised the SS payroll tax rate and the inflation-adjusted maximum amount of wages it applies to. The government has also added a tax on the SS benefits of people who make more than $25,000 per year. These taxes are then funneled back into the program.