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

The Social Security Administration announced on October 24 that the 2026 social security wage base will be $184,500, an increase of $8,400 from $176,100 in 2025. As in prior years, there is no limit to the wages subject to the Medicare tax; therefore, all covered wages are subject to the 1.45% tax. As in 2025, wages paid in excess of $200,000 in 2026 will be subject to an extra 0.9% Medicare tax that will only be withheld from employees’ wages.

Maximum social security tax. The maximum social security tax employees and employers will each pay in 2026 is $11,439, an increase of $520.80 from $10,918.20 in 2025.

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