2027 FICA Limit and Tax Rates
The 2027 Social Security and Medicare tax rates, the official Social Security wage base, and the Additional Medicare Tax thresholds.
For 2027, the Social Security (OASDI) tax rate — employee and employer, each is 6.2%; Social Security (OASDI) tax rate — self-employed, both halves (IRC §1401(a); not indexed.) is 12.4%; Social Security wage base is $192,300, with 6 further figures in the table below.
Official These are the published 2027 figures, not projections.
| Item | 2026 | 2027 | Status |
|---|---|---|---|
| Social Security (OASDI) tax rate — employee and employer, eachFixed by IRC §§3101(a), 3111(a); not indexed. | 6.2% | 6.2% | Unchanged by statute |
| Social Security (OASDI) tax rate — self-employed, both halvesIRC §1401(a); not indexed. | 12.4% | 12.4% | Unchanged by statute |
| Social Security wage base (maximum taxable earnings) | $184,500 | $192,300 | Official |
| Medicare (HI) tax rate — employee and employer, eachIRC §§3101(b), 3111(b); no wage cap; not indexed. | 1.45% | 1.45% | Unchanged by statute |
| Medicare (HI) tax rate — self-employed, both halvesIRC §1401(b); no wage cap; not indexed. | 2.9% | 2.9% | Unchanged by statute |
| Additional Medicare Tax rateIRC §3101(b)(2); applies above the threshold, employee/self-employed only (no employer match). | 0.9% | 0.9% | Unchanged by statute |
| Additional Medicare Tax threshold — single, head of householdIRC §3101(b)(2)(C) ("any other case"); fixed dollar threshold since 2013, never indexed for inflation. | $200,000 | $200,000 | Unchanged by statute |
| Additional Medicare Tax threshold — married filing separatelyIRC §3101(b)(2)(B): one half of the $250,000 joint amount; fixed dollar threshold since 2013, never indexed for inflation. | $125,000 | $125,000 | Unchanged by statute |
| Additional Medicare Tax threshold — married filing jointlyIRC §3101(b)(2); fixed dollar threshold since 2013, never indexed for inflation. | $250,000 | $250,000 | Unchanged by statute |
2026 figures as published by Social Security Administration, Contribution and Benefit Base — source, retrieved 2026-09-19. Every figure on this page is read from a dataset at build time; none is typed into the page.
FICA is withheld the same way every paycheck — what varies is how much of your retirement income triggers it at all. QuantCalc runs your whole retirement — withdrawals, taxes, Medicare surcharges — year by year, on 2026 and 2027 figures.
Run the free tax-aware simulation →How this figure is set
Set under IRC §§3101, 3111, 1401 (rates); §230 of the Social Security Act / 42 U.S.C. §430 (wage base). Indexed to Rates: none — fixed by statute. Wage base: national average wage index (NAWI).. Wage base rounded to the next lowest multiple of $300 (42 U.S.C. §430(f)); the Additional Medicare Tax thresholds are fixed dollar amounts with no COLA (IRC §3101(b)(2), not indexed since enactment in 2013). (SSA 2027 Cost-of-Living Adjustment (COLA) Fact Sheet)
Common questions
What is the FICA limit for 2027?
The FICA limit is the Social Security wage base: $192,300 for 2027 (official). Social Security tax applies only to wages up to that amount; the Medicare part of FICA has no wage limit.
Are the 2027 fica tax rates and social security wage base figures final?
Yes. These are the published 2027 figures as issued by the responsible agency, not a projection.
What sets these numbers?
They are set under IRC §§3101, 3111, 1401 (rates); §230 of the Social Security Act / 42 U.S.C. §430 (wage base). Indexed to Rates: none — fixed by statute. Wage base: national average wage index (NAWI).. Wage base rounded to the next lowest multiple of $300 (42 U.S.C. §430(f)); the Additional Medicare Tax thresholds are fixed dollar amounts with no COLA (IRC §3101(b)(2), not indexed since enactment in 2013). The 2026 figures are taken from the agency's own publication (SSA 2027 Cost-of-Living Adjustment (COLA) Fact Sheet).
What changed from 2026?
The table shows both years side by side so the change is readable directly. Where a row says unchanged, that is a statutory result, not an omission.
Related
2027 Social Security wage base (full methodology) → 2026 figures: FICA tax rate (official) →
Every figure here with its status and source: JSON. QuantCalc is calculation software, not tax advice.