The potential impact over a five-year period of various social security proposals upon independent colleges and universities was examined in a survey of 114 institutions. The survey encompassed only administrative, faculty, and staff salaries, and excluded nonprofessional salaries and wages. Data concerning the average increases of employer costs are based on information supplied by 77 of the 114 institutions surveyed. Two-year colleges and specialized institutions were excluded. Although the final revised legislation is likely to reflect some combination of provisions contained in these proposals, colleges and universities should better be able to estimate the potential impact of such legislation with the information summarized in this report. (Author/LBH)