A total of 114 independent colleges and universities were surveyed to estimate the impact of changes in social security taxes over a nine-year period from 1979 through 1987. The model used in the November 1977 NAICU study is retained in this study, which has been expanded to include more detailed tables by institutional type. The tables can provide institutions with more information for projecting increased costs in social security taxes over a ten-year period. Charts are also included that plot the trends in social security costs and in social security costs as a percentage of total expenditures. This survey encompassed only administrative, faculty, and staff salaries, and excluded nonprofessional salaries and wages. Data concerning the average increases of employer costs is based on information supplied by 77 of the 114 independent colleges and universities included in the Bowen-Minter sample. (Author/LBH)