The Social Security Administration announced on October 24 that the 2026 social security wage base will be $184,500, an increase of $8,400 from $176,100 in 2025. As in prior years, there is no limit to the wages subject to the Medicare tax; therefore, all covered wages are subject to the 1.45% tax. As in 2025, wages paid in excess of $200,000 in 2026 will be subject to an extra 0.9% Medicare tax that will only be withheld from employees’ wages.
Maximum social security tax. The maximum social security tax employees and employers will each pay in 2026 is $11,439, an increase of $520.80 from $10,918.20 in 2025.
The release of the 2026 social security wage base was delayed slightly by the federal government shutdown.
For more information, see the PAYO Compliance Update, 2026 Social Security Wage Base Increases to $184,500 for 2026. Compliance updates are emailed to PayrollOrg members and are also available on the Compliance Updates webpage.
To learn more about federal and state laws, regulations, and information to keep your company's payroll operations in compliance, check out Payroll Source Plus!
Rayna Alexander, Esq., is Editor of Payroll Information Resources for PayrollOrg.