United States Social Security taxable maximum for 2026
United States Social Security has an annual maximum taxable earnings amount. Earnings above that ceiling are not subject to the Social Security portion of FICA.
On this page
- 2026 Social Security contribution and benefit base
- $184,500SSA, contribution and benefit base
- Employee Social Security rate
- 6.2% on covered earnings up to $184,500SSA, contribution and benefit base
Annual contribution and benefit base
SSA publishes the maximum amount of earnings subject to Social Security tax each year. For 2026 this amount is $184,500. SSA administers Social Security through the statutory framework Congress legislates. SSA, contribution and benefit base (opens in a new tab).
Applying the Social Security ceiling
The 6.2% employee Social Security tax applies to covered earnings up to $184,500 in 2026. Earnings above that amount are not subject to the Social Security portion of FICA, regardless of total income. The employer also pays 6.2% on covered earnings up to the same ceiling. SSA, contribution and benefit base (opens in a new tab).
Medicare has no similar ceiling
Medicare has no annual earnings ceiling. The 1.45% employee Medicare tax applies to all covered earnings, with no maximum. SSA, contribution and benefit base (opens in a new tab).
Additional Medicare Tax
Employers must withhold a 0.9% Additional Medicare Tax from wages paid to an employee in excess of $200,000 in a calendar year. IRS, Publication 15-B (2026) (opens in a new tab).
Scope
This guide explains the published Social Security taxable maximum. It does not estimate individual tax liability, FICA withholding or net take-home pay. General information only, not personalised tax or retirement advice.