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
- 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.
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- 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.