Social Security Tax Rate & Limit 2026 & 2027: Wage Base and Maximum Tax
The Social Security tax limit is $184,500 in 2026 and rises to $192,300 in 2027. Learn what Social Security tax is, the most you can pay, and use the calculator to see your tax and when your paychecks stop having it withheld.
Written and fact-checked by the CheckPayDate.com Editorial TeamPublished October 28, 2026Last reviewed October 28, 2026How we review
Quick Answer
- Social Security tax is 6.2% of your wages, and your employer pays another 6.2%. Self-employed people pay both halves (12.4%).
- It stops at the wage limit (the "cap"): $184,500 in 2026 and $192,300 in 2027. Every dollar above that is free of Social Security tax.
- Medicare tax has no limit. 1.45% applies to all wages, plus 0.9% above $200,000.
- The limit rises each year with national average wages. The 2027 increase is confirmed by SSA.
Social Security Tax Calculator
Payroll tax for one person, 2026 or 2027
Your earnings are below the 2026 limit of $184,500, so all of them are subject to Social Security tax. You're $99,500 under the cap.
Your employer also pays $5,270.00 in Social Security tax and $1,232.50 in Medicare tax on your wages.
Social Security Tax Rates and Limits by Year
| Item | 2025 | 2026 | 2027 |
|---|---|---|---|
| Wage base (taxable maximum) | $176,100 | $184,500 | $192,300 |
| Max employee Social Security tax | $10,918.20 | $11,439.00 | $11,922.60 |
| Max self-employed Social Security tax | $21,836.40 | $22,878.00 | $23,845.20 |
| Employee / employer rate | 6.2% each for Social Security; 1.45% each for Medicare (no cap) | ||
| Additional Medicare Tax | 0.9% employee-only, above $200,000 single / $250,000 married filing jointly | ||
What Is Social Security Tax?
Social Security tax is the OASDI part of FICA — the Federal Insurance Contributions Act payroll tax. It pays for retirement, survivor, and disability benefits for current beneficiaries. On your pay stub it may say "OASDI," "FICA-SS," or "Social Security."
The earnings you pay it on are also credited to your record, and SSA uses your highest 35 years of those earnings — up to each year's limit — to figure your benefit. That's why earnings above the limit neither cost Social Security tax nor raise your benefit. See how benefits are calculated.
Social Security Maximum: Tax vs. Benefit
"Social Security max" can mean two things. The maximum tax is the wage limit times 6.2% ($11,439 in 2026). The maximum benefit for someone retiring at full retirement age is $4,152 a month in 2026 and $4,188 in 2027 — it requires earning at least the wage limit for about 35 years.
Proposals to raise or remove the cap are not law. Compare the proposals.
Paid Too Much With Two Jobs?
Each employer withholds up to the limit on its own, so two jobs can push you over the maximum. You can claim the excess as a credit on your tax return.
Calculate your excess Social Security taxFrequently asked questions
Related guides & tools
Official Primary Data Sources
Wage bases from SSA; tax rates from the IRS. Checked October 28, 2026. The calculator is an estimate for one person and doesn't replace your pay stub, W-2, or tax return.
Annual taxable maximum: $176,100 (2025), $184,500 (2026).
2027 taxable maximum of $192,300 and maximum benefit at full retirement age.
6.2% Social Security and 1.45% Medicare for employees and employers; Additional Medicare Tax withholding over $200,000.
15.3% self-employment tax on 92.35% of net earnings; deduction for half.
0.9% tax above $200,000 (single), $250,000 (married filing jointly), $125,000 (married filing separately).