Wage base by year
Social Security wage base, 2024 to 2027
SSA calls this limit the contribution and benefit base, also known as the taxable maximum. It changes each year with the national average wage index. For 2027 it goes up by $7,800, which raises the most an employee can pay in Social Security tax by $483.60.
| Year | Wage base | Max employee tax (6.2%) | Max self-employed tax (12.4%) |
|---|---|---|---|
| 2024 | $168,600 | $10,453.20 | $20,906.40 |
| 2025 | $176,100 | $10,918.20 | $21,836.40 |
| 2026 | $184,500 | $11,439.00 | $22,878.00 |
| 2027 | $192,300 | $11,922.60 | $23,845.20 |
The same cap limits the earnings SSA uses when it figures your future benefit, so pay above $192,300 neither costs Social Security tax nor raises your benefit. Your employer pays a matching 6.2% on the same wages.
2027 FICA at common wage levels
Employee share for a single filer with one employer:
| 2027 wages | Social Security | Medicare | Additional Medicare | Total |
|---|---|---|---|---|
| $50,000 | $3,100.00 | $725.00 | $0.00 | $3,825.00 |
| $100,000 | $6,200.00 | $1,450.00 | $0.00 | $7,650.00 |
| $150,000 | $9,300.00 | $2,175.00 | $0.00 | $11,475.00 |
| $192,300 | $11,922.60 | $2,788.35 | $0.00 | $14,710.95 |
| $250,000 | $11,922.60 | $3,625.00 | $450.00 | $15,997.60 |
| $400,000 | $11,922.60 | $5,800.00 | $1,800.00 | $19,522.60 |
Medicare
Medicare has no cap, and a 0.9% surtax starts at $200,000
Medicare tax is 1.45% of every dollar of wages for you and another 1.45% for your employer, with no wage base. The 0.9% Additional Medicare Tax is added on wages and self-employment income above a threshold that depends on your filing status:
- $200,000 for single, head of household and qualifying surviving spouse filers
- $250,000 for married couples filing jointly, based on combined wages
- $125,000 for married filing separately
Employers must withhold the 0.9% on wages above $200,000 in a calendar year no matter how you file, starting in the pay period when your wages cross that line, and there is no employer match. Any gap between what was withheld and what you owe for your filing status is settled on Form 8959 with your return. More detail: how the Additional Medicare Tax works.
Two jobs
Two employers can over-withhold Social Security tax
Each employer withholds 6.2% until the wages it pays you reach $192,300, without knowing about your other job. If two or more employers together pay you more than the wage base in 2027, total withholding can go above $11,922.60. You can generally claim the excess as a credit on your federal income tax return. If a single employer withholds too much, that employer should correct it, and Form 843 is the fallback.
Self-employed
How the 2027 cap works for self-employment tax
Self-employment tax is 15.3%: 12.4% for Social Security and 2.9% for Medicare. It applies to 92.35% of your net self-employment earnings, and you generally owe it once net earnings from self-employment reach $400. The 12.4% part applies only until your W-2 wages plus that 92.35% figure reach $192,300. With no W-2 job it stops at about $208,230 of profit, so the most you pay in the Social Security part for 2027 is $23,845.20. The 2.9% part has no cap.
You can deduct the employer-equivalent half of self-employment tax when you figure adjusted gross income. For the Additional Medicare Tax, your filing status threshold is first reduced by any Medicare wages, then applied to self-employment income. Switch the calculator to Self-employed, or use the self-employment tax calculator.
More 2027 figures
Other 2027 Social Security numbers
| Item | 2026 | 2027 |
|---|---|---|
| Cost-of-living adjustment (COLA) | 2.8% | 3.6% |
| Earnings limit, under full retirement age | $24,480 | $25,560 |
| Earnings limit, year you reach full retirement age | $65,160 | $67,920 |
| Earnings for one work credit | $1,890 | $1,970 |
| Substantial gainful activity, non-blind (monthly) | $1,690 | $1,770 |
| Substantial gainful activity, blind (monthly) | $2,830 | $2,950 |
| Maximum benefit at full retirement age (monthly) | $4,152 | $4,188 |
See what the raise means for your check with the 2027 COLA calculator, check withholding for working beneficiaries with the 2027 earnings limit calculator, and plan pre-tax health savings with the 2027 HSA contribution limits.
Questions
2027 Social Security wage base FAQ
What is the Social Security wage base for 2027?
It is $192,300. The 6.2% Social Security tax applies to wages up to that amount in 2027, so the maximum employee tax is $11,922.60, and the employer pays the same. The 2026 wage base was $184,500.
Is there a wage base limit for Medicare tax?
No. The 1.45% Medicare tax applies to all wages. The 0.9% Additional Medicare Tax also applies above $200,000 for single and head of household filers, $250,000 for married filing jointly and $125,000 for married filing separately.
What is the most a self-employed person pays in Social Security tax for 2027?
The 12.4% Social Security part of self-employment tax applies to net earnings up to $192,300, so the maximum is $23,845.20. Net earnings are 92.35% of your profit, and any W-2 wages count toward the same $192,300 cap.
When will Social Security tax stop coming out of my paycheck in 2027?
When your year-to-date wages from that employer pass $192,300. At $250,000 a year paid every two weeks, that happens on paycheck 20 of 26. The calculator shows the paycheck number and an approximate date for your pay.
I had two jobs and paid too much Social Security tax. What can I do?
If two or more employers together withheld more than $11,922.60 in 2027 because your total wages went above $192,300, you can generally claim the excess as a credit on your 2027 federal income tax return.
Sources
- SSA: Contribution and Benefit Base: 2024 to 2027 wage bases, 6.2% and 12.4% rates, $11,922.60 maximum
- SSA: 2027 COLA Fact Sheet: 2026 and 2027 COLA, earnings limits, credits, SGA and maximum benefit
- SSA: Quarter of Coverage: $1,970 for one credit in 2027
- SSA: Substantial Gainful Activity: 2027 SGA amounts
- IRS: Topic 751, Social Security and Medicare withholding rates: Medicare rates and employer withholding above $200,000
- IRS: Topic 560, Additional Medicare Tax: filing status thresholds and the reduced threshold for self-employment income
- IRS: Self-employment tax: 15.3% rate, $400 rule, deduction for half of SE tax
- IRS: Topic 554, Self-employment tax: 92.35% of net earnings
- IRS: Topic 608, Excess Social Security tax withheld: credit for excess withholding from two or more employers
- Last updated October 21, 2026
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