What are the Social Security rates and limits for the current payroll year?

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

Social Security rates and limits for the payroll year 2026

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