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 |
Source: Social Security Administration: Contribution and Benefit Base. 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/
Check the figures against the primary sources listed under References before you rely on or republish them; the series they come from are revised.