2026 rates
- Social Security: 6.2% employee + 6.2% employer on wages up to $184,500.
- Medicare: 1.45% each on all wages, plus 0.9% Additional Medicare Tax (employee only) above $200,000 single, $250,000 joint.
- Self-employed pay both halves: 15.3% (12.4% + 2.9%) on 92.35% of net earnings.
FAQ
What is the 2026 Social Security wage base?
$184,500.
Sources (checked Nov 6, 2026): SSA 2026 fact sheet; IRS Topic 751 and 560.