What is the Social Security wage base for 2026?

How it applies (IRS Tax Topic 751, Publication 15 (2026) and Publication 334):

• Employees: employers stop withholding the employee's 6.2% Social Security tax once 2026 wages and tips reach $184,500. Medicare tax (1.45% each) continues on all wages, and additional Medicare tax is withheld on wages over $200,000 in a year.
• Self-employed: wages and self-employment earnings share one cap. For 2025, only the first $176,100 of combined wages, tips and net earnings was subject to any combination of the 12.4% Social Security part of SE tax and Social Security tax on wages. If 2025 wages alone reached $176,100, no Social Security part of SE tax was due, but the 2.9% Medicare part still applied to all net earnings.
• 2026: the maximum net self-employment earnings subject to the Social Security part is $184,500.

Example (example numbers only): in 2026 you earn $150,000 in wages and $60,000 of net self-employment earnings. Only $34,500 of the self-employment earnings falls under the $184,500 cap for the 12.4% part; Medicare applies to all of it.

The limit is set for each year, so check the IRS figure for 2027. General information, not tax advice.