The Social Security Wage Base, Every Year Since 1937
Maximum taxable earnings, 2026
$184,500
A worker earning at or above this pays $11,439.00 in Social Security tax for the year, and so does their employer.
Earnings above the wage base are not taxed for Social Security and do not count toward a benefit. The base moves with the national average wage index, not with the cost-of-living adjustment — which is why it can rise in a year when benefits do not.
- 2026 base
- $184,500
- Employee tax at 6.2%
- $11,439.00
- Employee and employer
- $22,878.00
- Years published
- 90
| Year | Wage base | Change |
|---|---|---|
| 2026 | $184,500 | +$8,400 |
| 2025 | $176,100 | +$7,500 |
| 2024 | $168,600 | +$8,400 |
| 2023 | $160,200 | +$13,200 |
| 2022 | $147,000 | +$4,200 |
| 2021 | $142,800 | +$5,100 |
| 2020 | $137,700 | +$4,800 |
| 2019 | $132,900 | +$4,500 |
| 2018 | $128,400 | +$1,200 |
| 2017 | $127,200 | +$8,700 |
| 2016 | $118,500 | no change |
| 2015 | $118,500 | +$1,500 |
| 2014 | $117,000 | +$3,300 |
| 2013 | $113,700 | +$3,600 |
| 2012 | $110,100 | +$3,300 |
| 2011 | $106,800 | no change |
| 2010 | $106,800 | no change |
| 2009 | $106,800 | +$4,800 |
| 2008 | $102,000 | +$4,500 |
| 2007 | $97,500 | +$3,300 |
| 2006 | $94,200 | +$4,200 |
| 2005 | $90,000 | +$2,100 |
| 2004 | $87,900 | +$900 |
| 2003 | $87,000 | +$2,100 |
| 2002 | $84,900 | +$4,500 |
| 2001 | $80,400 | +$4,200 |
| 2000 | $76,200 | +$3,600 |
| 1999 | $72,600 | +$4,200 |
| 1998 | $68,400 | +$3,000 |
| 1997 | $65,400 | +$2,700 |
| 1996 | $62,700 | +$1,500 |
| 1995 | $61,200 | +$600 |
| 1994 | $60,600 | +$3,000 |
| 1993 | $57,600 | +$2,100 |
| 1992 | $55,500 | +$2,100 |
| 1991 | $53,400 | +$2,100 |
| 1990 | $51,300 | +$3,300 |
| 1989 | $48,000 | +$3,000 |
| 1988 | $45,000 | +$1,200 |
| 1987 | $43,800 | +$1,800 |
| 1986 | $42,000 | +$2,400 |
| 1985 | $39,600 | +$1,800 |
| 1984 | $37,800 | +$2,100 |
| 1983 | $35,700 | +$3,300 |
| 1982 | $32,400 | +$2,700 |
| 1981 | $29,700 | +$3,800 |
| 1980 | $25,900 | +$3,000 |
| 1979 | $22,900 | +$5,200 |
| 1978 | $17,700 | +$1,200 |
| 1977 | $16,500 | +$1,200 |
| 1976 | $15,300 | +$1,200 |
| 1975 | $14,100 | +$900 |
| 1974 | $13,200 | +$2,400 |
| 1973 | $10,800 | +$1,800 |
| 1972 | $9,000 | +$1,200 |
| 1971 | $7,800 | no change |
| 1970 | $7,800 | no change |
| 1969 | $7,800 | no change |
| 1968 | $7,800 | +$1,200 |
| 1967 | $6,600 | no change |
| 1966 | $6,600 | +$1,800 |
| 1965 | $4,800 | no change |
| 1964 | $4,800 | no change |
| 1963 | $4,800 | no change |
| 1962 | $4,800 | no change |
| 1961 | $4,800 | no change |
| 1960 | $4,800 | no change |
| 1959 | $4,800 | +$600 |
| 1958 | $4,200 | no change |
| 1957 | $4,200 | no change |
| 1956 | $4,200 | no change |
| 1955 | $4,200 | +$600 |
| 1954 | $3,600 | no change |
| 1953 | $3,600 | no change |
| 1952 | $3,600 | no change |
| 1951 | $3,600 | +$600 |
| 1950 | $3,000 | no change |
| 1949 | $3,000 | no change |
| 1948 | $3,000 | no change |
| 1947 | $3,000 | no change |
| 1946 | $3,000 | no change |
| 1945 | $3,000 | no change |
| 1944 | $3,000 | no change |
| 1943 | $3,000 | no change |
| 1942 | $3,000 | no change |
| 1941 | $3,000 | no change |
| 1940 | $3,000 | no change |
| 1939 | $3,000 | no change |
| 1938 | $3,000 | no change |
| 1937 | $3,000 | — |
The other rate series
- Quarter of Coverage
What one Social Security credit costs in earnings, indexed to the average wage index each year.
- PIA Bend Points
The two dollar hinges in the benefit formula, fixed for life at the year you turn 62.
- Family Maximum Bend Points
The three hinges that cap the total payable on one earnings record.
- Retirement Earnings Test
How much you can earn before benefits are withheld, at both the lower and the FRA-year threshold.
- Substantial Gainful Activity
The monthly earnings level that defines disability work activity, non-blind and blind.
- Trial Work Period
The monthly earnings that make a month count against the nine-month trial work period.
- SSI Federal Payment Rate
The federal SSI standard for an individual and a couple, and the unrounded annual amount each derives from.
- Maximum Social Security Benefit
The highest benefit a worker retiring at full retirement age can receive, and what the COLA does to it.
- Average Social Security Benefit
What SSA publishes as the average payment for each beneficiary category, and the distribution behind it.
- National Average Wage Index
The wage series that indexes the wage base, the bend points and the cost of a credit.
- SSI Student Earned Income Exclusion
How much a student under 22 can earn before SSI counts it, monthly and annually.
By programme
- Retirementretired workers
- DisabilitySSDI
- SSIthe federal rate
- Survivorswidows and widowers
- Spousalon a worker record
- Childrenand the family maximum
Sources and freshness
- SSA OACT — Contribution and benefit base — verified 10 August 2026
- SSA Office of the Chief Actuary — Cost-of-Living Adjustments — verified 10 August 2026
Series keyed by: Calendar year.
Figures effective 2026. Page figures last verified against the sources above on 10 August 2026. Corrections: the correction log · support@inventum.com.au