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BIBLIOGRAPHY

Contribution and Benefit Base

Social Security Administration, Office of the Chief Actuary

Claims Supported by This Source

  1. The taxable maximum for 2026 is $184,500, and for 2025 it is $176,100.
  2. The OASDI tax rate for 2026 is 6.2 percent for employees and employers each, and 12.4 percent for the self-employed.
  3. In 2026, the contribution for individuals with wages above the maximum will be $11,439.00, and the employer will contribute the same amount.

How to read the verification levels. 'Read' means the material was read in its entirety. 'Bibliography and abstract confirmed' means the bibliographic information and abstract were verified. 'Via course material' means the source was referenced through the main text of a book or a country's monetary history. The text hash is the SHA-256 of the main text from the original source page, excluding tags and whitespace, used to detect if the material has been altered.