What is the Social Security wage base for 2026?

$184,500. Wages above it are not subject to the 6.2% Social Security tax.

What is the maximum Social Security tax in 2026?

$11,439.00 for an employee (6.2% of $184,500); employers pay the same.

When will the 2027 wage base be announced?

SSA announces it in October together with the cost-of-living adjustment.

Tax numbersTax years 2026 and 2025SSA

Social Security wage base 2026 and 2025

In 2026, Social Security tax applies to the first $184,500 of wages ($176,100 in 2025), so the most an employee pays is $11,439. Medicare tax has no cap.

2025FinalFor returns filed in 2026. SSA 2025 fact sheet.

2026Current yearFor returns filed in 2027. SSA contribution and benefit base.

2027Not yet publishedNot published as of 9 October 2026. The 2027 wage base will be announced by SSA once the July to September consumer price index (CPI-W) is in. Until then, plan with the 2026 figures on this page.

Social Security and Medicare tax 2026 and 2025Rates are set in the law; the wage base rises each year with the national average wage index.

	2026	2025	Change
Social Security wage base (maximum taxable earnings)	$184,500	$176,100	+$8,400 (+4.8%)
Social Security tax rate, employee (employer pays the same)	6.2%	6.2%	No change
Most Social Security tax one employee pays	$11,439.00	$10,918.20	+$521 (+4.8%)
Medicare tax rate, employee (no wage cap)	1.45%	1.45%	No change
Additional Medicare Tax above $200,000 single / $250,000 joint	0.9%	0.9%	No change
Self-employment: Social Security + Medicare	12.4% + 2.9%	12.4% + 2.9%	No change

Source: Social Security Administration, Contribution and benefit base

Social Security tax calculator

Your yearly wages

Tax year

Filing status

Your Social Security and Medicare tax

Social Security $11,439.00, Medicare $3,190.00, Additional Medicare Tax $180.00. You earn $35,500 above the $184,500 wage base, so if you are paid evenly, Social Security tax stops coming out of your paychecks around .

Employee share only, one employer. With two or more employers each one withholds up to the wage base; you get the excess back on your return. Employers start withholding Additional Medicare Tax at $200,000 of wages whatever your filing status; the amount you owe is settled on Form 8959.

Wage base by year

The wage base has risen from $118,500 in 2016 to $184,500 in 2026

Maximum earnings subject to Social Security tax, dollars.

Source: Social Security Administration, Contribution and benefit base

The cost-of-living adjustment for benefits is on Social Security COLA 2026. Where the money goes: Social Security in the federal budget.

Questions and answers

What is the Social Security wage base for 2026?: $184,500. Wages above it are not subject to the 6.2% Social Security tax.
What is the maximum Social Security tax in 2026?: $11,439.00 for an employee (6.2% of $184,500); employers pay the same.
When will the 2027 wage base be announced?: SSA announces it in October together with the cost-of-living adjustment.

Tax brackets37% from $640,600
Social Security COLA2.8%
Standard deduction$16,100 single
Capital gains brackets0% to $49,450 single
401(k) limits$24,500
Your federal tax receiptwhere your tax goes
State income tax calculators50 states and DC
All tax numbers2025 and 2026

Sources

Social Security Administration, Contribution and benefit base.
Social Security Administration, 2025 Social Security changes (fact sheet).
IRS, Topic no. 560, Additional Medicare Tax.
Every figure on this page was checked against the documents above by an automated test on 9 October 2026. Status of 2027 figures checked on 9 October 2026 (IRS newsroom and SSA). Page built 2026-10-09.