Social Security wage base 2027: SSA's official figure
SSA announced the 2027 Social Security wage base on October 14, 2026: $192,300, up $7,800 from 2026. This page shows the maximum withholding it sets for employees, employers and the self-employed, and how the determination compares with SSA's own projection from earlier in the year.
Official SSA figure. The 2026 base was $184,500 — see the 2026 wage base reference. SSA announced the 2027 figure together with the 2027 cost-of-living adjustment.
The 2027 figures at a glance
2027 wage base
$192,300
+$7,800 vs confirmed 2026
Max withheld from you
$11,922.60
6.2% of the 2027 base
Employer pays too
$11,922.60
$23,845.20 combined
Self-employed maximum
$23,845.20
12.4% — both halves
The base is SSA's determination; the withholding maximums are that base multiplied by the statutory rates. The 4.23% increase over 2026 follows the national average wage index, the series SSA uses to index the base each year.
Your 2027 Social Security tax
2027 tax yearSocial Security (OASDI) tax only, for one person, against the 2027 wage base of $192,300. Medicare and the Additional Medicare Tax are not included.
2027 Social Security tax
Employee half; the employer pays a matching amount.
Reaches the wage base?
$96,150 of room remains under the base.
Month the base is reached
Assumes the same pay each month.
How the official figure compares with SSA's projection
Before the announcement, the best available figure was SSA's own projection. The Office of the Chief Actuary's Trustees Report includes Table V.C1, which projects the contribution and benefit base year by year under three sets of assumptions. The 2026 Trustees Report (published 2026-06-09) projected this for 2027, against the base SSA actually announced:
| SSA assumption set | 2027 contribution and benefit base |
|---|---|
| Low-cost | $189,900 |
| Intermediate | $190,200 |
| High-cost | $190,500 |
| Actual, announced October 14, 2026 | $192,300 |
Source: 2026 OASDI Trustees Report, Table V.C1 (Cost-of-Living Benefit Increases, Average Wage Index, Contribution and Benefit Bases, and Retirement Earnings Test Exempt Amounts, 1975-2035). Actual: SSA, Contribution and Benefit Base.
The announced base came in $2,100 above the $190,200 SSA's intermediate assumptions projected, and outside the $189,900 to $190,500 range of SSA's low-cost and high-cost assumptions.
2025 to 2027: confirmed figures
All three years are SSA determinations.
| Year | Wage base | Max employee withholding | Max self-employed OASDI |
|---|---|---|---|
| 2025 (confirmed) | $176,100 | $10,918.20 | $21,836.40 |
| 2026 (confirmed) | $184,500 | $11,439.00 | $22,878.00 |
| 2027 (confirmed) | $192,300 | $11,922.60 | $23,845.20 |
For the full confirmed history back to 1990, see the 2026 Social Security wage base reference, which is pinned to the confirmed figures only and carries no projection.
Medicare costs are moving too — CMS's own Trustees Report projects the 2027 Part A, B and D figures.
See Medicare costs 2027 (projected) →What does not change in 2027
- The OASDI rate: 6.2% for employees and employers, 12.4% combined for the self-employed — statutory since 1990 and not something the Trustees Report projects differently by scenario.
- Medicare has no wage base at all: 1.45% continues on every dollar in 2027 exactly as it does today, with no ceiling of any kind.
- The Additional Medicare Tax thresholds: $200,000 single / $250,000 married filing jointly / $125,000 married filing separately are fixed dollar amounts, unchanged since 2013 and not indexed for inflation — they carry into 2027 unless Congress amends IRC §3101(b)(2).
- Nothing here changes federal income tax: use the federal income tax calculator for that side, and see the separately projected 2027 tax brackets (projected).
Frequently asked questions
What is the Social Security wage base for 2027?
$192,300, announced by SSA on October 14, 2026 alongside the 2027 cost-of-living adjustment. That is up $7,800 (4.23%) from the 2026 base of $184,500. It applies to wages and self-employment earnings for 2027; earnings above it owe no Social Security tax, though Medicare tax continues on every dollar.
How did the official figure compare with SSA's projection?
It came in $2,100 above the $190,200 SSA's intermediate assumptions projected in the 2026 OASDI Trustees Report (Table V.C1). SSA's low-cost and high-cost assumption sets had projected $189,900 and $190,500, so the actual base landed outside that range.
What is the maximum Social Security withholding for 2027?
$11,922.60 for an employee, at the unchanged 6.2% rate — up $483.60 from the 2026 maximum of $11,439.00. The employer pays a matching $11,922.60. A self-employed worker owes up to $23,845.20 at the combined 12.4% rate.
When does the 2027 wage base take effect?
For wages paid on or after January 1, 2027. Each employer stops withholding Social Security tax once an employee's 2027 wages from that employer reach $192,300. Someone with more than one employer can have more withheld in total than the maximum; the excess is claimed back on the 2027 federal return. Track the companion COLA figure on the Social Security COLA 2027 tracker.
Will the Medicare tax rate or the Additional Medicare Tax threshold move in 2027?
The Medicare rate itself is statutory and has not changed since 1986 — it stays 1.45% on every dollar with no wage base, 2.9% self-employed. The 0.9% Additional Medicare Tax and its thresholds ($200,000 single / $250,000 married filing jointly / $125,000 married filing separately) are fixed dollar amounts written into IRC section 3101(b)(2) and are not indexed for inflation, so they carry forward unchanged into 2027 regardless of what the wage base does.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.
How FICA tax works
Social Security, Medicare, wage caps, and when additional Medicare tax applies.
Medicare Tax Rate 2026: 1.45% Base + 0.9% Additional Medicare
The 2026 Medicare tax is 1.45% on all wages (no cap), plus a 0.9% Additional Medicare Tax over $200k single / $250k MFJ. See how it stacks with Social Security.
Employer Payroll Taxes Explained: FICA, FUTA & SUTA
What employers actually owe on top of gross wages: 7.65% employer FICA, FUTA on the first $7,000, and state SUTA — with worked examples.
Related Calculators
Social Security Wage Base 2026
$184,500 OASDI limit, maximum withholding for employees and the self-employed, FICA rates, and the wage base for every year since 1990
Medicare Costs 2027 (Projected)
Projected 2027 Part A, B and D costs from CMS's own Trustees Report, including a $209.50 Part B premium (not yet an official CMS determination)
Social Security COLA 2027
The 2027 COLA and the three CPI-W prints that set it, every COLA since 1975, and the increase priced against your own check
FICA & Social Security
6.2% SS to $184,500, 1.45% Medicare, 0.9% additional Medicare
Excess Social Security Tax Calculator
Find your excess Social Security tax credit when two or more employers over-withhold, for Schedule 3 line 11
Self-Employment Tax
15.3% on 92.35% net, 12.4% SS to wage base, deductible half