{"title":"Working While Claiming Social Security in 2026: What the Earnings Test Withholds, What You Keep, and When You Get It Back","unit":"USD","taxYear":2026,"generator":"scripts/gen_earnings_test_study.mjs","engine":{"federal":"2.3.2","state":"1.14.2"},"license":"CC0-1.0","notes":"Single workers who claimed in 2025, FRA 67, working all of 2026 (annual test). Monthly benefit = PIA x the 20 CFR 404.410(a) factor, before SSA rounding. Kept = wages - benefit withheld - employee FICA - federal tax added. Recredit per 20 CFR 404.412(a)(1).","tables":{"grid":{"columns":["claim_age","age_2026","birth_year","pia","reduction_months","monthly_benefit","annual_benefit","wages_2026","exempt_amount","benefit_withheld","months_withheld","benefit_paid_2026","employee_payroll_tax","federal_tax_not_working","federal_tax_working","federal_tax_added_by_job","kept_from_job","kept_share_of_wages","earnings_where_all_withheld","monthly_increase_at_fra","years_after_fra_to_recoup"],"rows":[[62,63,1963,1600,60,1120,13440,20000,24480,0,0,13440,1530,0,478,478,17992,0.8996,51360,null,null],[62,63,1963,1600,60,1120,13440,30000,24480,2760,3,10680,2295,0,2095,2095,22850,0.761667,51360,20,11.5],[62,63,1963,1600,60,1120,13440,40000,24480,7760,7,5680,3060,0,3199,3199,25981,0.649525,51360,46.67,13.857143],[62,63,1963,1600,60,1120,13440,50000,24480,12760,12,680,3825,0,3889,3889,29526,0.59052,51360,80,13.291667],[62,63,1963,1600,60,1120,13440,60000,24480,13440,12,0,4590,0,5023,5023,36947,0.615783,51360,80,14],[62,63,1963,1600,60,1120,13440,80000,24480,13440,12,0,6120,0,8776,8776,51664,0.6458,51360,80,14],[62,63,1963,1600,60,1120,13440,100000,24480,13440,12,0,7650,0,13176,13176,65734,0.65734,51360,80,14],[62,63,1963,2400,60,1680,20160,20000,24480,0,0,20160,1530,0,643,643,17827,0.89135,64800,null,null],[62,63,1963,2400,60,1680,20160,30000,24480,2760,2,17400,2295,0,2437,2437,22508,0.750267,64800,20,11.5],[62,63,1963,2400,60,1680,20160,40000,24480,7760,5,12400,3060,0,3883,3883,25297,0.632425,64800,50,12.933333],[62,63,1963,2400,60,1680,20160,50000,24480,12760,8,7400,3825,0,4573,4573,28842,0.57684,64800,80,13.291667],[62,63,1963,2400,60,1680,20160,60000,24480,17760,11,2400,4590,0,5263,5263,32387,0.539783,64800,110,13.454545],[62,63,1963,2400,60,1680,20160,80000,24480,20160,12,0,6120,0,8776,8776,44944,0.5618,64800,120,14],[62,63,1963,2400,60,1680,20160,100000,24480,20160,12,0,7650,0,13176,13176,59014,0.59014,64800,120,14],[62,63,1963,3200,60,2240,26880,20000,24480,0,0,26880,1530,0,813,813,17657,0.88285,78240,null,null],[62,63,1963,3200,60,2240,26880,30000,24480,2760,2,24120,2295,0,2785,2785,22160,0.738667,78240,26.67,8.625],[62,63,1963,3200,60,2240,26880,40000,24480,7760,4,19120,3060,0,4573,4573,24607,0.615175,78240,53.33,12.125],[62,63,1963,3200,60,2240,26880,50000,24480,12760,6,14120,3825,0,5263,5263,28152,0.56304,78240,80,13.291667],[62,63,1963,3200,60,2240,26880,60000,24480,17760,8,9120,4590,0,6081,6081,31569,0.52615,78240,106.67,13.875],[62,63,1963,3200,60,2240,26880,80000,24480,26880,12,0,6120,0,8776,8776,38224,0.4778,78240,160,14],[62,63,1963,3200,60,2240,26880,100000,24480,26880,12,0,7650,0,13176,13176,52294,0.52294,78240,160,14],[63,64,1962,1600,48,1200,14400,20000,24480,0,0,14400,1530,0,503,503,17967,0.89835,53280,null,null],[63,64,1962,1600,48,1200,14400,30000,24480,2760,3,11640,2295,0,2143,2143,22802,0.760067,53280,20,11.5],[63,64,1962,1600,48,1200,14400,40000,24480,7760,7,6640,3060,0,3295,3295,25885,0.647125,53280,46.67,13.857143],[63,64,1962,1600,48,1200,14400,50000,24480,12760,11,1640,3825,0,3985,3985,29430,0.5886,53280,73.33,14.5],[63,64,1962,1600,48,1200,14400,60000,24480,14400,12,0,4590,0,5023,5023,35987,0.599783,53280,80,15],[63,64,1962,1600,48,1200,14400,80000,24480,14400,12,0,6120,0,8776,8776,50704,0.6338,53280,80,15],[63,64,1962,1600,48,1200,14400,100000,24480,14400,12,0,7650,0,13176,13176,64774,0.64774,53280,80,15],[63,64,1962,2400,48,1800,21600,20000,24480,0,0,21600,1530,0,683,683,17787,0.88935,67680,null,null],[63,64,1962,2400,48,1800,21600,30000,24480,2760,2,18840,2295,0,2515,2515,22430,0.747667,67680,20,11.5],[63,64,1962,2400,48,1800,21600,40000,24480,7760,5,13840,3060,0,4033,4033,25147,0.628675,67680,50,12.933333],[63,64,1962,2400,48,1800,21600,50000,24480,12760,8,8840,3825,0,4723,4723,28692,0.57384,67680,80,13.291667],[63,64,1962,2400,48,1800,21600,60000,24480,17760,10,3840,4590,0,5413,5413,32237,0.537283,67680,100,14.8],[63,64,1962,2400,48,1800,21600,80000,24480,21600,12,0,6120,0,8776,8776,43504,0.5438,67680,120,15],[63,64,1962,2400,48,1800,21600,100000,24480,21600,12,0,7650,0,13176,13176,57574,0.57574,67680,120,15],[63,64,1962,3200,48,2400,28800,20000,24480,0,0,28800,1530,0,873,873,17597,0.87985,82080,null,null],[63,64,1962,3200,48,2400,28800,30000,24480,2760,2,26040,2295,0,2881,2881,22064,0.735467,82080,26.67,8.625],[63,64,1962,3200,48,2400,28800,40000,24480,7760,4,21040,3060,0,4765,4765,24415,0.610375,82080,53.33,12.125],[63,64,1962,3200,48,2400,28800,50000,24480,12760,6,16040,3825,0,5455,5455,27960,0.5592,82080,80,13.291667],[63,64,1962,3200,48,2400,28800,60000,24480,17760,8,11040,4590,0,6433,6433,31217,0.520283,82080,106.67,13.875],[63,64,1962,3200,48,2400,28800,80000,24480,27760,12,1040,6120,0,8963,8963,37157,0.464463,82080,160,14.458333],[63,64,1962,3200,48,2400,28800,100000,24480,28800,12,0,7650,0,13176,13176,50374,0.50374,82080,160,15],[65,66,1960,1600,24,1386.67,16640.04,20000,24480,0,0,16640.04,1530,0,0,0,18470,0.9235,57760.08,null,null],[65,66,1960,1600,24,1386.67,16640.04,30000,24480,2760,2,13880.04,2295,0,1291,1291,23654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