Social Security Wage Base History (1937 to 2026)
The Social Security wage base, officially the contribution and benefit base, is the yearly cap on earnings subject to the 6.2 percent Social Security (OASDI) tax, and the maximum earnings that count toward your future benefit. For 2026 it is $184,500, up from $176,100 in 2025. This page lists the base for every year since the program began at $3,000 in 1937, straight from the SSA, and shows the maximum Social Security tax an employee pays at each level (6.2 percent of the base). Use the calculator below to work out the Social Security tax on any salary for 2026. Medicare tax is separate and has no cap, so only the Social Security portion is limited by these figures.
2026 Social Security wage base: $184,500 (up from $176,100 in 2025). Maximum employee Social Security tax: $11,439.00 (6.2% of $184,500); your employer pays the same, so $22,878.00 combined.
Social Security wage base by year, 1937 to 2026
Contribution and benefit base from the SSA. The last column is the maximum employee Social Security tax that year (6.2 percent of the base).
| Year | Wage base | Max employee tax (6.2%) |
|---|---|---|
| 2026 | $184,500 | $11,439.00 |
| 2025 | $176,100 | $10,918.20 |
| 2024 | $168,600 | $10,453.20 |
| 2023 | $160,200 | $9,932.40 |
| 2022 | $147,000 | $9,114.00 |
| 2021 | $142,800 | $8,853.60 |
| 2020 | $137,700 | $8,537.40 |
| 2019 | $132,900 | $8,239.80 |
| 2018 | $128,400 | $7,960.80 |
| 2017 | $127,200 | $7,886.40 |
| 2016 | $118,500 | $7,347.00 |
| 2015 | $118,500 | $7,347.00 |
| 2014 | $117,000 | $7,254.00 |
| 2013 | $113,700 | $7,049.40 |
| 2012 | $110,100 | $6,826.20 |
| 2011 | $106,800 | $6,621.60 |
| 2010 | $106,800 | $6,621.60 |
| 2009 | $106,800 | $6,621.60 |
| 2008 | $102,000 | $6,324.00 |
| 2007 | $97,500 | $6,045.00 |
| 2006 | $94,200 | $5,840.40 |
| 2005 | $90,000 | $5,580.00 |
| 2004 | $87,900 | $5,449.80 |
| 2003 | $87,000 | $5,394.00 |
| 2002 | $84,900 | $5,263.80 |
| 2001 | $80,400 | $4,984.80 |
| 2000 | $76,200 | $4,724.40 |
| 1999 | $72,600 | $4,501.20 |
| 1998 | $68,400 | $4,240.80 |
| 1997 | $65,400 | $4,054.80 |
| 1996 | $62,700 | $3,887.40 |
| 1995 | $61,200 | $3,794.40 |
| 1994 | $60,600 | $3,757.20 |
| 1993 | $57,600 | $3,571.20 |
| 1992 | $55,500 | $3,441.00 |
| 1991 | $53,400 | $3,310.80 |
| 1990 | $51,300 | $3,180.60 |
| 1989 | $48,000 | $2,976.00 |
| 1988 | $45,000 | $2,790.00 |
| 1987 | $43,800 | $2,715.60 |
| 1986 | $42,000 | $2,604.00 |
| 1985 | $39,600 | $2,455.20 |
| 1984 | $37,800 | $2,343.60 |
| 1983 | $35,700 | $2,213.40 |
| 1982 | $32,400 | $2,008.80 |
| 1981 | $29,700 | $1,841.40 |
| 1980 | $25,900 | $1,605.80 |
| 1979 | $22,900 | $1,419.80 |
| 1978 | $17,700 | $1,097.40 |
| 1977 | $16,500 | $1,023.00 |
| 1976 | $15,300 | $948.60 |
| 1975 | $14,100 | $874.20 |
| 1974 | $13,200 | $818.40 |
| 1973 | $10,800 | $669.60 |
| 1972 | $9,000 | $558.00 |
| 1968-1971 | $7,800 | $483.60 |
| 1966-1967 | $6,600 | $409.20 |
| 1959-1965 | $4,800 | $297.60 |
| 1955-1958 | $4,200 | $260.40 |
| 1951-1954 | $3,600 | $223.20 |
| 1937-1950 | $3,000 | $186.00 |
The base held flat where there was no cost-of-living adjustment (2010 to 2012 at $106,800; 2016 to 2017 at $118,500). Early years are shown as the range over which a single base applied.
The cap that makes Social Security tax flip regressive
Social Security tax looks flat, a straight 6.2 percent, but the wage base turns it regressive at the top. Someone earning $184,500 in 2026 pays the full $11,439.00 and every dollar of their income is taxed. Someone earning $1 million pays exactly the same $11,439.00, because everything above the base is untouched, so their effective Social Security rate is barely over 1 percent. That design reflects the program's origin as social insurance with capped benefits, not a pure tax, but it is why proposals to "lift the cap" recur whenever the trust fund's finances are debated.
For anyone crossing the base mid-career, the practical effect shows up in a paycheck jump late in the year: once year-to-date earnings pass $184,500, the 6.2 percent Social Security deduction stops and take-home pay rises for the rest of the year, then resets each January. It is also worth remembering that the base caps benefits too, not just tax: earnings above the cap never raise your eventual Social Security check, which is a key input to the claiming decisions on our other Social Security tools.
Social Security wage base: frequently asked questions
What is the Social Security wage base for 2026?
The Social Security wage base, officially the contribution and benefit base, is $184,500 for 2026, up from $176,100 in 2025. It is the maximum amount of earnings subject to the 6.2 percent Social Security (OASDI) tax. Earnings above $184,500 are not subject to Social Security tax (though Medicare tax has no cap). The most an employee pays in Social Security tax in 2026 is 6.2 percent of $184,500, which is $11,439.00; the employer pays the same amount.
What is the Social Security wage base?
It is the annual cap on earnings that Social Security tax applies to, and also the maximum earnings that count toward your future benefit. Each year the Social Security Administration adjusts it for growth in average wages. In 2026 you and your employer each pay 6.2 percent on the first $184,500 you earn; nothing more is taken for Social Security above that. This cap is why Social Security tax is often described as regressive at high incomes.
Does the wage base go up every year?
Almost always, but not guaranteed. The base is tied to the national average wage index, so it rises in most years. It stayed flat when there was no cost-of-living adjustment, which is why it held at $106,800 for 2010, 2011 and 2012, and at $118,500 for 2016 and 2017. When average wages rise, the base rises the following year.
Is Medicare tax also capped at the wage base?
No. Since 1994 the 1.45 percent Medicare (Hospital Insurance) tax has applied to all earnings with no cap, and an extra 0.9 percent Additional Medicare Tax applies to high earners. Only the 6.2 percent Social Security portion is limited by the wage base shown on this page. So above $184,500 in 2026, Social Security tax stops but Medicare tax continues.
Sources
- Wage base every year: Social Security Administration, Contribution and Benefit Base.
- Tax rate (6.2% OASDI employee share) and Medicare rules: SSA, Social Security and Medicare Tax Rates.
Reviewed by the CalculatorHub team, edited by James Graham, 28 July 2026. See our methodology. Figures are the official contribution and benefit base; Medicare tax is uncapped and not shown here.