Social Security Tax Limit 2026: Wage Base and Maximum Tax
The 2026 Social Security wage base, the most you can pay in Social Security tax, and how to get back tax withheld above it when you had two jobs.
The 2026 Social Security tax limit (the wage base) is $184,500: the 6.2% Social Security tax applies only to the first $184,500 of your 2026 wages, so the most an employee pays is $11,439 (6.2% × $184,500). Self-employed people pay 12.4% on net earnings up to the same limit, at most $22,878. The 1.45% Medicare tax has no limit (SSA, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, 3 November 2025, FR Doc. 2025-19763); IRS Publication 15 (2026), Employer's Tax Guide).
Official Every figure on this page is published by the responsible agency; none is a projection.
| Item | 2026 |
|---|---|
| Wage base (maximum earnings subject to Social Security tax)SSA, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, 3 November 2025, FR Doc. 2025-19763) | $184,500 |
| Employee Social Security tax rate26 U.S.C. §3101 (employee Social Security and Medicare tax rates) | 6.2% |
| Maximum Social Security tax, employee6.2% × $184,500 | $11,439 |
| Maximum Social Security tax, employer (matches the employee’s)IRS Publication 15 (2026), Employer's Tax Guide | $11,439 |
| Self-employed Social Security tax rate26 U.S.C. §1401 (self-employment tax rates) | 12.4% |
| Maximum Social Security tax, self-employed12.4% × $184,500 | $22,878 |
| Medicare tax rate, employee (no limit)26 U.S.C. §3101 (employee Social Security and Medicare tax rates) | 1.45% |
| Additional Medicare Tax above $200,000 (single) / $250,000 (joint)26 U.S.C. §3101 (employee Social Security and Medicare tax rates) | 0.9% |
SSA sets the wage base each year from the national average wage index; $184,500 for 2026 is from SSA, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, 3 November 2025, FR Doc. 2025-19763) and is the figure in IRS Publication 15 (2026), Employer's Tax Guide. The 2027 base is announced with the cost-of-living adjustment in October: 2027 Social Security wage base →
Two jobs: getting back the Social Security tax withheld above the limit
Each employer withholds 6.2% up to $184,500 of the wages it pays, without knowing about your other job. If your wages from two or more employers add up to more than $184,500, too much was withheld, and you claim the excess as a credit on your income tax return (IRS Publication 505 (2026), Tax Withholding and Estimated Tax), on Schedule 3, the line for excess social security tax withheld (line 11 on the 2025 form: Schedule 3 (Form 1040) 2025, line 11).
Wages and self-employment in the same year
Schedule SE counts your wages first: self-employment earnings are taxed for Social Security only up to the part of $184,500 your wages have not used. Net earnings are 92.35% of the net profit, and there is no self-employment tax when that is under $400 (Schedule SE (Form 1040) 2025).
Your 2026 Social Security tax
Wages subject to Social Security tax (Form W-2 box 3). Net profit from Schedule C or a partnership.
Your earnings record sets your benefit; when you claim it decides how it fits your plan. QuantCalc runs your whole retirement — Social Security, withdrawals, taxes, Medicare surcharges — year by year.
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What is the Social Security tax limit for 2026?
$184,500 of earnings (SSA, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, 3 November 2025, FR Doc. 2025-19763)). Wages above it are not subject to the 6.2% Social Security tax for the rest of 2026.
What is the maximum Social Security tax for 2026?
$11,439 for an employee (6.2% of $184,500), matched by the employer, and $22,878 for a self-employed person (12.4% of $184,500) (IRS Publication 15 (2026), Employer's Tax Guide; 26 U.S.C. §1401 (self-employment tax rates)).
Is there a limit on Medicare tax in 2026?
No. The 1.45% Medicare tax applies to all wages, and an Additional Medicare Tax of 0.9% applies above $200,000 (single) or $250,000 (joint); those thresholds are fixed in the law and not adjusted for inflation (26 U.S.C. §3101 (employee Social Security and Medicare tax rates)).
I had two jobs and paid too much Social Security tax. How do I get it back?
If your wages from two or more employers were more than $184,500, claim the excess as a credit on Schedule 3 of your 2026 return (line 11 on the 2025 form) (IRS Publication 505 (2026), Tax Withholding and Estimated Tax; Schedule 3 (Form 1040) 2025, line 11). The calculator above shows the amount.
Does the Social Security tax limit include self-employment income?
Yes, one limit covers both: Schedule SE subtracts your Social Security wages from $184,500 and taxes self-employment earnings only up to what is left (Schedule SE (Form 1040) 2025).
What is the Social Security wage base for 2027?
SSA announces it with the cost-of-living adjustment in October. The 2027 wage base page has our projection until then and the official figure once published.
Sources
- SSA, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, 3 November 2025, FR Doc. 2025-19763)
- IRS Publication 15 (2026), Employer's Tax Guide
- IRS Publication 505 (2026), Tax Withholding and Estimated Tax
- Schedule 3 (Form 1040) 2025, line 11
- Schedule SE (Form 1040) 2025
- 26 U.S.C. §3101 (employee Social Security and Medicare tax rates)
- 26 U.S.C. §1401 (self-employment tax rates)
Every figure on this page is read at build time from one dataset and was checked against the text of the documents above on October 11, 2026. Every figure with its source: JSON. QuantCalc is calculation software, not tax, legal or benefits advice.
Related
2027 Social Security wage base → 2026 earnings limit while collecting → Claiming-age calculator → Tax bracket calculator →