Social Security Wage Base Rising to $184,500 for 2026

The Old-Age, Survivors, and Disability Insurance taxable wage base will increase to $184,500 for 2026, up from $176,100 for 2025, the Social Security Administration said Oct. 24.

The maximum 2026 Social Security component of the Federal Insurance Contributions Act tax payable by each employee will be $11,439, or 6.2% of the taxable wage base, up from $10,918.20 for 2025. Employers match the employee amount with an equal contribution.

The other component of the FICA tax, the Medicare tax, remains 1.45% and is not subject to the Social Security wage base, according to an SSA 2026 fact sheet. The Additional ...