Social Security Wage Base for 2026

The maximum amount of Social Security taxes paid by employees, employers, and self-employed individuals on earnings is based on the Social Security wage base. For 2026, this wage base is $184,500 (up from $176,100 in 2025). This means that employees and employers will pay up to $11,439 (6.2% of $184,500) for the Social Security tax portion of FICA, or $520.80 more per employee and per employer than in 2025. Self-employed individuals with sufficient earnings will pay up to $22,878 for the Social Security tax portion of self-employment tax. There is no cap on the portion of FICA and self-employment tax for Medicare taxes. #IdeaoftheDay