Skip to content

Social Security rates and limits for the current payroll year

Created on  | Last modified on 

Summary

Social Security rates and limits for the current payroll year.

Description

The maximum earnings subject to Social Security payroll taxes for 2026 will be $184,500.00, up from $176,100.00 for 2025

Resolution

Social Security rates and limits for the payroll year 2026

  1. The Employee Social Security rate for 2026 is 6.2%.
    • Maximum: $184,500.00 when Max Type for 5-3-1 Social Security Employee payroll calculation is 4-Wages/Year.
    • Maximum: $11,439.00 when Max Type for 5-3-1 Social Security Employee payroll calculation is 8-Dollars/Year.
  2. The Employer (Company) Social Security rate for 2026 is 6.2%.
    • Maximum:  $184,500.00 when Max Type for 5-3-1 Social Security Employer payroll calculation is 4-Wages/Year.
    • Maximum:  $11,439.00 when Max Type for 5-3-1 Social Security Employer payroll calculation is 8-Dollars/Year.