2027 Social Security wage base: $192,300
Up from $184,500 in 2026 — a 4.2% increase. Below is what that changes on your paycheck, when you stop paying Social Security tax this year, and when your next payment arrives.
The 2027 wage base is $192,300. An employee earning that much or more pays a maximum of $11,922.60 in Social Security tax — $483.60 more than in 2026. Medicare tax has no cap and continues all year.
Verified 2026-11-07 · SSA 2027 COLA fact sheet
What this costs you
Enter your gross annual pay. The result shows your employee-side Social Security tax for 2026 and 2027, the difference, and the month your Social Security withholding stops.
When your payment arrives
Social Security pays on a Wednesday based on the day of the month you were born: 1–10 in the second Wednesday, 11–20 in the third, 21–31 in the fourth.
Retirement and survivor payments arrive on a Wednesday based on your birth day. If the date falls on a weekend or federal holiday, it moves earlier.
2026 vs 2027, line by line
| Item | 2026 | 2027 | Change |
|---|---|---|---|
| Social Security wage base | $184,500 | $192,300 | +$7,800 |
| Maximum employee tax (6.2%) | $11,439.00 | $11,922.60 | +$483.60 |
| Maximum employer tax (6.2%) | $11,439.00 | $11,922.60 | +$483.60 |
| Maximum self-employed tax (12.4%) | $22,878.00 | $23,845.20 | +$967.20 |
| Average retired-worker benefit | $2,095 | $2,170 | +$75 |
| Earnings limit under full retirement age | $24,480 | $25,560 | +$1,080 |
| Earnings limit in the year you reach FRA | $65,160 | $67,920 | +$2,760 |
| Maximum benefit at full retirement age | $4,152 | $4,188 | +$36 |
| Quarter of coverage | $1,890 | $1,970 | +$80 |
Common questions
What is the Social Security wage base for 2027?
It is $192,300. Earnings up to that amount are subject to the 6.2% Social Security tax in 2027. The limit was $184,500 in 2026.
How much Social Security tax will I pay in 2027?
Employees pay 6.2% on earnings up to $192,300, so the maximum is $11,922.60. Anyone earning that much or more pays the same maximum; anyone below it pays 6.2% of actual wages.
Is there a maximum for Medicare tax too?
No. Medicare tax is 1.45% on all earnings with no cap. Earnings above $200,000 ($250,000 joint) carry an extra 0.9%.
Why did my paycheck stop having Social Security tax?
Your year-to-date earnings reached the wage base. Once you pass it, the 6.2% Social Security withholding stops for the rest of the year, but Medicare withholding continues because it has no cap.