Social Security wage base (taxable maximum), 2026

For earnings in 2026, the Social Security (OASDI) contribution and benefit base, also called the taxable maximum or Social Security wage base, is $184,500, up from $176,100 in 2025. The OASDI tax rate for 2026 is set by statute at 6.2 percent each for employees and employers. There is no maximum earnings amount for Medicare tax. Authority: 42 U.S.C. 430; SSA Contribution and Benefit Base determination.