2027 Social Security wage base

The annual earnings limit subject to OASDI Social Security tax.

Projected

Primary reference value

$190,200
+$5,7003.1% increase from 2026
Social Security wage base for 2027
ParameterAmount
Employee tax rate6.20%
Employer tax rate6.20%
Annual limit$190,200
Announced
Not recorded; see primary document
Effective
2027-01-01 to 2027-12-31
Next usual release
October

Planning estimate for OASDI covered earnings only. The current employee and employer tax rates of 6.2% each are held constant. Medicare has no wage cap.

Who this applies to.

The employee rate is 6.2%; the employer generally matches it. Medicare has no wage cap. Earnings above this base are not subject to OASDI tax.

Published by SSA. The table uses projected calendar year dates. Check the source for eligibility, elections and exceptions.

Use the 2027 number.

Employee OASDI only. Excludes Medicare, Additional Medicare, income tax and self-employment net-earnings adjustments. Multiple employers and excess withholding require separate return treatment.

Social Security wage base history.

Social Security wage base reference value by year; equivalent values are in the history table2021202220232024202520262027$201.6k$179.2k$156.7k$134.2k
Social Security wage base history
YearReference valueChangeStatus
2021$142,800—Official
2022$147,000+$4,200Official
2023$160,200+$13,200Official
2024$168,600+$8,400Official
2025$176,100+$7,500Official
2026$184,500+$8,400Official
2027$190,200+$5,700Projected

History compares the primary reference value; use each year’s full table for other filing statuses, regions or limits.

Questions about social security wage base.

What is the 2027 social security wage base?

The sourced table above shows the 2027 values. Its status is projected. The primary reference is $190,200; other statuses or categories may differ.

When will the next number be announced?

The usual publication window is October. This is a typical schedule, not a promised date. The calendar distinguishes published values from pending releases.

Is this official or projected?

The displayed 2027 record is projected. Official means a primary agency document or statute supports the value. A projection states its formula, inflation data and assumptions and changes when an official source becomes available.

How does it compare with last year?

The primary reference changed from $184,500 in 2026 to $190,200 in 2027. Each table should be compared using the same filing status, region and effective period.

Can I use the calculator without an account?

Yes. Submit the form to get a server-calculated estimate, including when JavaScript is off. Inputs are not stored in the application cache or sent to analytics. Result URLs include the inputs, so avoid sharing them if the figures are private.

Related numbers.