Social Security Wage Base 2026
Updated for the 2026 tax year · Last updated June 13, 2026
Taxable maximum (wage base)
$184,500
2026 · up from $176,100 in 2025
| Limit | 2026 | 2025 |
|---|---|---|
| Wage base (taxable maximum) | $184,500 | $176,100 |
| Employee Social Security tax rate | 6.2% | 6.2% |
| Max employee Social Security tax | $11,439 | $10,918 |
What changed for 2026
The Social Security wage base rose 4.8% to $184,500 for 2026. You and your employer each pay 6.2% on wages up to that amount, so the most an employee pays in Social Security tax is $11,439 in 2026.
How it works
- •Only the 6.2% Social Security portion of FICA stops at the wage base — Medicare's 1.45% applies to all wages with no cap.
- •If you work two jobs and your combined wages exceed $184,500, you can reclaim excess Social Security withholding on your tax return.
- •Self-employed individuals pay both halves (12.4%) on net earnings up to the same wage base.
- •The wage base is indexed to the national average wage index and rises most years.
Social Security Wage Base 2026 FAQ
What is the Social Security wage base for 2026?
The 2026 Social Security wage base is $184,500, up from $176,100. Wages above this are not subject to the 6.2% Social Security tax.
What is the maximum Social Security tax for 2026?
An employee pays at most 6.2% × $184,500 = $11,439 in Social Security tax for 2026. Employers match that amount.
Does Medicare tax also stop at the wage base?
No. The 1.45% Medicare tax (plus 0.9% additional Medicare above $200,000) applies to all wages with no cap — only the 6.2% Social Security tax stops at $184,500.
Related 2026 limits
See all calculators and limits on the retirement & tax hub.
Source: Social Security Administration, 2026 COLA fact sheet. For informational purposes only, not tax advice.