{
  "title": "2027 FICA Tax Rate",
  "canonical": "https://quantcalc.app/fica-tax-rate-2027/",
  "base_year": 2026,
  "target_year": 2027,
  "license": "CC-BY-4.0",
  "date_modified": "2026-09-19",
  "projection_factor": 0.030600000000000002,
  "projection_factor_label": "+3.06%",
  "status_vocabulary": {
    "OFFICIAL": "Published by the responsible agency for 2027.",
    "PROJECTED": "A QuantCalc projection under the statutory indexing formula; the agency has not published a 2027 figure.",
    "UNCHANGED": "2027 equals 2026 as a matter of regulation or statute — nothing is being forecast.",
    "NOT YET ANNOUNCED": "No 2027 figure exists yet, from anyone, and this dataset does not invent one."
  },
  "family": {
    "statute": "IRC §§3101, 3111, 1401 (rates); §230 of the Social Security Act / 42 U.S.C. §430 (wage base)",
    "index": "Rates: none — fixed by statute. Wage base: national average wage index (NAWI).",
    "rounding": "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).",
    "source": "https://www.ssa.gov/oact/cola/cbb.html",
    "sourceLabel": "Social Security Administration, Contribution and Benefit Base",
    "notProjected": null,
    "title": "FICA tax rates and Social Security wage base"
  },
  "rows": [
    {
      "label": "Social Security (OASDI) tax rate — employee and employer, each",
      "scope": "Fixed by IRC §§3101(a), 3111(a); not indexed.",
      "v26": "6.2%",
      "v27": "6.2%",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 6.2,
        "v27": 6.2
      }
    },
    {
      "label": "Social Security (OASDI) tax rate — self-employed, both halves",
      "scope": "IRC §1401(a); not indexed.",
      "v26": "12.4%",
      "v27": "12.4%",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 12.4,
        "v27": 12.4
      }
    },
    {
      "label": "Social Security wage base (maximum taxable earnings)",
      "scope": "",
      "v26": "$184,500",
      "v27": "$192,900",
      "status": "PROJECTED",
      "numeric": {
        "v26": 184500,
        "v27": 192900
      }
    },
    {
      "label": "Medicare (HI) tax rate — employee and employer, each",
      "scope": "IRC §§3101(b), 3111(b); no wage cap; not indexed.",
      "v26": "1.45%",
      "v27": "1.45%",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 1.45,
        "v27": 1.45
      }
    },
    {
      "label": "Medicare (HI) tax rate — self-employed, both halves",
      "scope": "IRC §1401(b); no wage cap; not indexed.",
      "v26": "2.9%",
      "v27": "2.9%",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 2.9,
        "v27": 2.9
      }
    },
    {
      "label": "Additional Medicare Tax rate",
      "scope": "IRC §3101(b)(2); applies above the threshold, employee/self-employed only (no employer match).",
      "v26": "0.9%",
      "v27": "0.9%",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 0.9,
        "v27": 0.9
      }
    },
    {
      "label": "Additional Medicare Tax threshold — single, head of household, married filing separately",
      "scope": "IRC §3101(b)(2); fixed dollar threshold since 2013, never indexed for inflation.",
      "v26": "$200,000",
      "v27": "$200,000",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 200000,
        "v27": 200000
      }
    },
    {
      "label": "Additional Medicare Tax threshold — married filing jointly",
      "scope": "IRC §3101(b)(2); fixed dollar threshold since 2013, never indexed for inflation.",
      "v26": "$250,000",
      "v27": "$250,000",
      "status": "UNCHANGED",
      "numeric": {
        "v26": 250000,
        "v27": 250000
      }
    }
  ]
}