--- title: "Social Security Taxable Wage Base by Year" description: "Social Security taxable wage base by year from 2000 to 2026. Includes employee and employer FICA rates, maximum employee Social Security tax." canonical: https://www.getswoopr.com/tables/retirement/social-security-wage-base/ source: "Swoopr Investment: https://www.getswoopr.com" --- ## Direct Answer > The Social Security taxable wage base for 2026 is $184,500, up from $176,100 in 2025. The employee Social Security tax rate is 6.2%, so the maximum employee contribution is $11,439 in 2026. Earnings above the wage base are not subject to Social Security tax. Medicare tax applies to all wages with no ceiling. # Social Security Taxable Wage Base by Year ## Social Security wage base by year (2000-2026) *2011-2012: A temporary payroll tax cut reduced the employee rate to 4.2% under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010. The employer rate remained 6.2% both years. | Year | SS Wage Base | Employee Rate | Employer Rate | Max Employee SS Tax | | --- | --- | --- | --- | --- | | 2000 | $76,200 | 6.2% | 6.2% | $4,724 | | 2001 | $80,400 | 6.2% | 6.2% | $4,985 | | 2002 | $84,900 | 6.2% | 6.2% | $5,264 | | 2003 | $87,000 | 6.2% | 6.2% | $5,394 | | 2004 | $87,900 | 6.2% | 6.2% | $5,450 | | 2005 | $90,000 | 6.2% | 6.2% | $5,580 | | 2006 | $94,200 | 6.2% | 6.2% | $5,840 | | 2007 | $97,500 | 6.2% | 6.2% | $6,045 | | 2008 | $102,000 | 6.2% | 6.2% | $6,324 | | 2009 | $106,800 | 6.2% | 6.2% | $6,622 | | 2010 | $106,800 | 6.2% | 6.2% | $6,622 | | 2011 | $106,800 | 4.2%* | 6.2% | $4,486 | | 2012 | $110,100 | 4.2%* | 6.2% | $4,624 | | 2013 | $113,700 | 6.2% | 6.2% | $7,049 | | 2014 | $117,000 | 6.2% | 6.2% | $7,254 | | 2015 | $118,500 | 6.2% | 6.2% | $7,347 | | 2016 | $118,500 | 6.2% | 6.2% | $7,347 | | 2017 | $127,200 | 6.2% | 6.2% | $7,886 | | 2018 | $128,400 | 6.2% | 6.2% | $7,961 | | 2019 | $132,900 | 6.2% | 6.2% | $8,240 | | 2020 | $137,700 | 6.2% | 6.2% | $8,537 | | 2021 | $142,800 | 6.2% | 6.2% | $8,854 | | 2022 | $147,000 | 6.2% | 6.2% | $9,114 | | 2023 | $160,200 | 6.2% | 6.2% | $9,932 | | 2024 | $168,600 | 6.2% | 6.2% | $10,453 | | 2025 | $176,100 | 6.2% | 6.2% | $10,918 | | 2026 | $184,500 | 6.2% | 6.2% | $11,439 | ![Line chart of Social Security wage base by year (2000-2026), 2000 to 2026, with 2 series. SS Wage Base starts at $76,200, peaks at $184,500 in 2026, falls to a low of $76,200 in 2000 and ends at $184,500 in 2026.](https://www.getswoopr.com/images/charts/tables-retirement-social-security-wage-base-1.webp) *Social Security wage base by year (2000-2026), charted from the table above. Select the chart to open it full size.* Source: [Social Security Administration: Contribution and Benefit Base](https://www.ssa.gov/oact/cola/cbb.html). Last verified: October 2026. Verify current-year figures at SSA.gov before making decisions. ## Frequently asked questions What is the Social Security wage base? The Social Security taxable wage base is the maximum amount of annual earnings subject to the 6.2% Social Security payroll tax. Earnings above this threshold are exempt. In 2026, you pay Social Security tax on the first $184,500 of wages, for a maximum employee contribution of $11,439. The 2025 base was $176,100. Is there a wage base for Medicare tax? No. Medicare tax applies to all wages with no ceiling at 1.45% for both employee and employer. An additional 0.9% surtax applies to employees on wages above $200,000 (single) or $250,000 (MFJ), but employers do not match this extra 0.9%. Why did the Social Security wage base jump in 2017 and 2023? Large one-year jumps reflect years where the National Average Wage Index grew faster than average. The 2017 increase from $118,500 to $127,200 reflected strong wage growth. The 2023 jump from $147,000 to $160,200 was tied to high nominal wage growth during the post-COVID labor market. The base is indexed to the NAWI, not CPI. ## Cite This Page If you reference this table in your own work, use the following citation format and add the date you accessed it: > Swoopr Editorial Team. (2026). *Social Security Taxable Wage Base by Year*. Swoopr Investment. [https://www.getswoopr.com/tables/retirement/social-security-wage-base/](https://www.getswoopr.com/tables/retirement/social-security-wage-base/) Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised. ## References - [Social Security Administration: Contribution and Benefit Base](https://www.ssa.gov/oact/cola/cbb.html) [Swoopr Editorial Team](https://www.getswoopr.com/authors/swoopr-editorial-team/) produces independent investment education and research content. Our writers and editors do not receive compensation from issuers, brokers, or asset promoters. For personal holdings disclosure, see our [conflicts-of-interest policy](https://www.getswoopr.com/legal/conflicts-of-interest/). Content is reviewed for factual accuracy before publication. Corrections and editorial feedback can be submitted through our [corrections policy](https://www.getswoopr.com/legal/corrections-policy/). 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