2027 FICA Tax Rate
The 2027 Social Security and Medicare tax rates, the projected Social Security wage base, and the Additional Medicare Tax thresholds.
Projected 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 $192,900, with 5 further figures in the table below.
Projected The agency has not published 2027 yet. Every 2027 figure below is our projection under the statutory formula (+3.06% C-CPI-U), shown so you can plan before the announcement — and replaced here the day the official number lands.
| 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 | $192,900 | Projected |
| 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 household, married filing separatelyIRC §3101(b)(2); fixed dollar threshold since 2013, never indexed for inflation. | $200,000 | $200,000 | 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). (Social Security Administration, Contribution and Benefit Base, retrieved 2026-09-19)
Common questions
Are the 2027 fica tax rates and social security wage base figures final?
No. The agency publishes in the autumn. Until then the 2027 column here is a projection produced by applying the statutory indexing formula — 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). — to the official 2026 figures, using a +3.06% growth factor. It is labelled as a projection on every row, and this page is regenerated from the dataset the day the official figure lands.
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 (Social Security Administration, Contribution and Benefit Base, retrieved 2026-09-19).
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.