The Social Security OASDI contribution and benefit base for 2027 is $192,300. Employee and employer each pay 6.2% OASDI tax on wages up to that base (maximum $11,922.60 each). Self-employed workers pay 12.4% OASDI on net earnings up to the same base. Source: Social Security Administration contribution and benefit base table and the 2027 COLA fact sheet.
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2027 Social Security wage base
| Item | 2027 |
|---|---|
| OASDI contribution and benefit base | $192,300 |
| Employee OASDI rate | 6.2% |
| Employer OASDI rate | 6.2% |
| Self-employment OASDI rate | 12.4% |
| Max employee OASDI (6.2% × $192,300) | $11,922.60 |
2026 versus 2027
| Year | Wage base | Max employee OASDI |
|---|---|---|
| 2026 | $184,500 | $11,439.00 |
| 2027 | $192,300 | $11,922.60 |
The base rises automatically with the national average wage index under the Social Security Act. Figures above are from SSA published tables for those years.
Maximum OASDI tax examples
If wages equal or exceed $192,300 in 2027, employee OASDI withholding stops for the year after that base is reached (Medicare HI continues). Example: $200,000 of wages still has OASDI only on the first $192,300.
Medicare has no wage base
The HI (Medicare) portion of FICA is 1.45% on all covered wages with no annual wage base. An Additional Medicare Tax of 0.9% can apply above statutory income thresholds. Combined employee FICA is often shown as 7.65% (6.2% + 1.45%) up to the OASDI base.
2027 quarter of coverage amount
For 2027, earnings required for one quarter of coverage are $1,970 (SSA COLA fact sheet / Federal Register COLA determinations for 2027). A worker can earn up to four quarters in a calendar year once earnings reach four times that amount.
Who should watch the wage base
Payroll teams update withholding tables when the base changes each January. High earners who hit the prior-year maximum earlier in the year will see OASDI withholding resume on January paychecks until the new, higher base is reached. Self-employed filers use Schedule SE with the same OASDI base. Benefit computations also use the contribution and benefit base historically when indexing earnings, which is why SSA publishes it as both a tax and benefit figure.
State disability or other payroll taxes are separate. Do not assume a state wage base equals the federal OASDI base.
Official sources
- SSA Contribution and Benefit Base page (2027 amount $192,300).
- SSA 2027 COLA Fact Sheet (wage base and tax rate table).
- Federal Register notice: Cost-of-Living Increase and Other Determinations for 2027.
Educational payroll reference only. Employer withholding systems and SSA notices control official amounts.
Social Security wage base 2027 payroll checklist
The phrase social security wage base 2027 refers to the OASDI contribution and benefit base: $192,300 for earnings in 2027. Payroll systems should load that figure before the first 2027 paycheck so withholding does not stop too early at the 2026 base of $184,500.
For employees, 6.2% applies only up to the social security wage base 2027. Medicare HI 1.45% continues on all covered wages. Combined employee FICA is often shown as 7.65% until OASDI maxes out, then 1.45% (plus Additional Medicare Tax when thresholds apply).
Self-employed workers apply 12.4% OASDI on net earnings from self-employment up to the same social security wage base 2027, with the HI portion calculated separately on Schedule SE. Estimated tax worksheets should use $192,300, not last year base, once 2027 earnings are projected above the old ceiling.
Benefit context: the same base caps earnings credited for future benefit computations. Hitting the social security wage base 2027 does not increase your Medicare wage base, because Medicare has none. It also does not change Supplemental Security Income rules.
Action items for January: update payroll tables, refresh employee FAQ language that still cites $184,500, and recompute any maxed out FICA planners that hard-coded 2026. Cite SSA contribution and benefit base page and the 2027 COLA fact sheet when stakeholders ask for the source of the social security wage base 2027 amount.
Employer notes on the social security wage base 2027
Multi-state employers should still treat the social security wage base 2027 as a federal OASDI ceiling even when state disability or state income tax wage bases differ. Year-end W-2 Box 3 should not exceed $192,300 for 2027 Social Security wages in ordinary cases. If an employee had concurrent employment, each employer withholds OASDI separately up to the base unless a common paymaster or related-party rule applies. Employees who overwithhold across unrelated employers may claim a credit on the individual return.
Payroll planning around the wage base
Once wages pass the annual Social Security wage base, OASDI withholding typically stops while Medicare continues. High earners and multi-job households should watch cumulative wages across employers, because each employer withholds as if it were the only payer until you claim a refund of excess OASDI on your return. Self-employed people apply the wage base inside Schedule SE math rather than a W-2 box.
Use the published wage base when you model raises, bonuses, or deferred compensation that may land above the cap. A bonus timed after you have already hit the base changes take-home differently than the same bonus paid earlier in the year.
Frequently asked questions
What is the Social Security wage base for 2027?
$192,300 for OASDI taxable maximum earnings.
How much OASDI can an employee pay in 2027?
Up to $11,922.60 (6.2% of $192,300), matched by the employer on covered wages.
Does Medicare stop at the same limit?
No. Medicare HI 1.45% has no annual wage base.