Social Security wage base for 2027
The 2027 taxable maximum is $192,300, up from $184,500. The most an employee pays in Social Security tax rises to $11,922.60.
The 2027 number
The Social Security Administration announced on October 14, 2026 that the taxable maximum for 2027 is $192,300. That is $7,800 above the 2026 figure of $184,500. The cost-of-living adjustment for benefits starting January 2027 is 3.6%.
Social Security tax is 6.2% for the employee and 6.2% for the employer. At the new base the most an employee pays is $11,922.60 for the year, up $483.60 from $11,439 in 2026. Medicare has no cap: it stays 1.45%, plus 0.9% Additional Medicare on wages over $200,000.
Who pays more
Only people earning above $184,500 feel it. If you earn $150,000, your Social Security tax does not change. If you earn $192,300 or more, you pay the full extra $483.60. Between those wages the increase is 6.2% of the wages above $184,500.
Because Social Security stops once you reach the base, high earners see a larger take-home in the last paychecks of the year. The calculator shows the paycheck number where withholding stops. Try it with the paycheck calculator or the $200,000 row of the take-home by salary table.
What this site uses today
PaycheckZip.com still calculates 2026 paychecks, using the $184,500 base, because 2026 is the year you are being paid in. We will move the engine to 2027 once the IRS publishes the 2027 withholding tables in Publication 15-T. See the changelog and methodology.
For the basics of the tax itself, read what is OASDI tax and what is FICA tax.
Keep reading
Questions
What is the Social Security wage base for 2027?
$192,300, announced by the SSA on October 14, 2026.
What is the maximum Social Security tax in 2027?
$11,922.60 for the employee, and the same for the employer. In 2026 it is $11,439.
Does Medicare have a wage base?
No. Medicare is 1.45% on all wages, plus 0.9% Additional Medicare over $200,000.
Does this change my 2026 paycheck?
No. The 2027 base applies to wages paid in 2027. Calculators here use 2026 rules.