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SOURCE ROOM

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 Through" means the source was read in its entirety. "Bibliography & Abstract Read" means the bibliographic information and abstract were confirmed. "Via Course Material" means the source was referenced through the textbook or course text. The "Text Hash" is the SHA-256 of the main text from the publisher's page, excluding tags and whitespace, used to detect if the source has been modified.