{
  "title": "Social Security Tax Limit 2026: Wage Base and Maximum Tax",
  "canonical": "https://quantcalc.app/social-security-tax-limit-2026/",
  "status": "OFFICIAL",
  "license": "CC-BY-4.0",
  "date_modified": "2026-10-11",
  "sources": [
    {
      "label": "SSA, Cost-of-Living Increase and Other Determinations for 2026 (Federal Register, 3 November 2025, FR Doc. 2025-19763)",
      "url": "https://www.federalregister.gov/documents/2025/11/03/2025-19763/cost-of-living-increase-and-other-determinations-for-2026",
      "verified": "2026-10-11, govinfo PDF FR-2025-11-03/2025-19763: 'the contribution and benefit base ... $184,500 for remuneration paid in 2026'; lower monthly exempt amount '$2,040 for 2026', 'The lower annual exempt amount is $24,480'; higher monthly exempt amount '$5,430', annual '$65,160'."
    },
    {
      "label": "IRS Publication 15 (2026), Employer's Tax Guide",
      "url": "https://www.irs.gov/pub/irs-pdf/p15.pdf",
      "verified": "2026-10-11: 'The social security wage base limit is $184,500.'; social security tax '6.2% ... each for the employer and employee (12.4% total)'; Medicare has no wage base limit."
    },
    {
      "label": "IRS Publication 505 (2026), Tax Withholding and Estimated Tax",
      "url": "https://www.irs.gov/pub/irs-pdf/p505.pdf",
      "verified": "2026-10-11: 'you will have excess social security or tier 1 railroad retirement tax withholding for 2026 only if your wages and compensation from two or more employers are more than $184,500.'"
    },
    {
      "label": "Schedule 3 (Form 1040) 2025, line 11",
      "url": "https://www.irs.gov/pub/irs-pdf/f1040s3.pdf",
      "verified": "2026-10-11: line 11 'Excess social security and tier 1 RRTA tax withheld' (2025 form; the 2026 form is not yet published)."
    },
    {
      "label": "Schedule SE (Form 1040) 2025",
      "url": "https://www.irs.gov/pub/irs-pdf/f1040sse.pdf",
      "verified": "2026-10-11: line 4a 'multiply line 3 by 92.35% (0.9235)'; line 4c no SE tax below $400; line 7 'Maximum amount of combined wages and self-employment earnings subject to social security tax' (the year's wage base); line 8 subtracts social security wages."
    },
    {
      "label": "26 U.S.C. §3101 (employee Social Security and Medicare tax rates)",
      "url": "https://www.law.cornell.edu/uscode/text/26/3101"
    },
    {
      "label": "26 U.S.C. §1401 (self-employment tax rates)",
      "url": "https://www.law.cornell.edu/uscode/text/26/1401"
    }
  ],
  "figures": {
    "wage_base_2026": 184500,
    "employee_rate_pct": 6.2,
    "self_employed_rate_pct": 12.4,
    "max_employee_tax_2026": 11439,
    "max_self_employed_tax_2026": 22878,
    "medicare_rate_pct": 1.45,
    "additional_medicare_rate_pct": 0.9,
    "additional_medicare_threshold_single": 200000,
    "additional_medicare_threshold_joint": 250000
  }
}