Social security in United States 2026

US payroll tax is simple and visible: 6.2% for social security on wages up to $184,500 (2026) and 1.45% for Medicare on everything, with employers matching both — 7.65% each side.

High earners add 0.9% Medicare above $200,000/$250,000, and the self-employed pay both halves (15.3% combined, half of it deductible).

At a glance

top rate: 7.65% employee (6.2% capped + 1.45% uncapped) + 0.9% at high wages
entry band: Same rates from the first dollar
tax year basis: Calendar year, withheld each payday
filing deadline: Handled through payroll
residency basis: Attaches to US employment, resident or not
regime flag: Contributions are not deductible for employees

Rates

What workers pay (2026)

Rate	Base	Applies to
6.2%	Wages up to $184,500	Social security (old-age, survivors, disability) — employee share
1.45%	All wages, no cap	Medicare — employee share
0.9%	Wages above $200,000 single / $250,000 joint	Additional Medicare tax (employee only)
12.4% + 2.9%	Self-employment income (same $184,500 cap on the 12.4%)	Self-employed pay both halves; 50% deductible against income tax

Thresholds & allowances

Wage-base ceiling$184,500 (2026)
The 6.2% stops here; Medicare never stops
Benefit taxationUp to 85% of social security benefits taxable
Above modest 'combined income' thresholds in retirement

Residency

Residency trigger

The taxes attach to US employment and self-employment regardless of the worker's residence; totalization agreements with about 30 countries prevent double coverage for cross-border workers.

Non-resident treatment

Non-resident employees working in the US generally pay the same payroll taxes; US social security benefits paid abroad carry a 25.5% effective withholding for non-residents (treaty relief varies).

Notes

There is no employee unemployment contribution — unemployment insurance is employer-funded.
Health cover is private through employers (pre-tax premiums) or the insurance marketplaces — Medicare kicks in at 65.
Retirement saving is voluntary but heavily tax-favoured: 401(k) deferrals of $24,500 (2026) reduce taxable wages, unlike the payroll taxes themselves.
The wage base rises with average wages every year; the 2026 figure of $184,500 caps the 6.2% at about $11,439.

FAQ

How much social security tax does a US employee pay?

7.65% of wages — 6.2% capped at $184,500 of 2026 wages plus 1.45% Medicare with no cap — with another 0.9% Medicare above $200,000/$250,000. Employers match the 7.65%.

What do the self-employed pay in US payroll taxes?

15.3% — both halves of social security (12.4%, capped at $184,500) and Medicare (2.9%, uncapped) — with half the total deductible against income tax.

Figures: tax year 2026, compiled from public sources. Not tax advice.

See social security in other countries

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