2026 Social Security Rates, Limits, and Thresholds
Every key 2026 Social Security number in one place — COLA, taxable wage base, earnings test limits, max benefit, credit cost, SSI federal payment, and the IRS provisional-income thresholds.
Last updated: January 14, 2026
This page collects the 2026 numbers you’ll see referenced across every other Social Security calculation on the site. All figures are sourced from Social Security Administration Cost-of-Living Adjustment (COLA) and Federal Register announcements made in October 2025 for the 2026 calendar year.
Cost-of-Living Adjustment
| Year | COLA |
|---|---|
| 2026 | 2.5% |
| 2025 | 2.5% |
| 2024 | 3.2% |
| 2023 | 8.7% |
The COLA is computed from the third-quarter year-over-year change in CPI-W (Consumer Price Index for Urban Wage Earners and Clerical Workers). The 2026 figure was announced on October 10, 2025.
Taxable Wage Base (FICA)
| Year | Wage Base | Maximum FICA tax (employee) |
|---|---|---|
| 2026 | $176,100 | $10,918.20 |
| 2025 | $168,600 | $10,453.20 |
| 2024 | $160,200 | $9,932.40 |
Earnings above the wage base are not subject to the 6.2% Social Security portion of FICA (the 1.45% Medicare portion has no cap, and an additional 0.9% Medicare surtax applies above $200,000 single / $250,000 MFJ).
Quarter of Coverage (Credit) Cost
| Year | One credit (quarter of coverage) |
|---|---|
| 2026 | $1,810 |
| 2025 | $1,810 |
| 2024 | $1,730 |
You can earn up to 4 credits per calendar year regardless of how high your earnings climb. Forty credits (about 10 years of covered work) are required for retirement benefit eligibility. Disability and survivor benefits use a sliding scale that requires fewer credits when the worker is younger.
Maximum Monthly Benefit
| Claim Age | 2026 Maximum |
|---|---|
| Age 62 (earliest, 30% reduced) | $2,831 |
| Full Retirement Age | $4,043 |
| Age 70 (max delayed credits) | $5,108 |
These are the maximum benefits — the figure for someone who paid the maximum FICA tax for 35 years and claimed at the corresponding age. The average retired worker received about $2,047 per month in January 2026.
Earnings Test Limits
| Situation | 2026 Annual Limit | Withholding |
|---|---|---|
| Under FRA the entire year | $23,400 | $1 withheld for every $2 over |
| Year you reach FRA (only earnings before FRA-month count) | $62,160 | $1 withheld for every $3 over |
| At or past FRA | No limit | None |
See the Earnings Test Calculator for a worked example.
SSI (Supplemental Security Income) Federal Payment
| Filing | 2026 Maximum Monthly Federal Payment |
|---|---|
| Individual | $967 |
| Couple (both eligible) | $1,450 |
| Essential person | $484 |
Many states add a state supplement on top of the federal payment. SSI also has strict resource limits ($2,000 individual / $3,000 couple) that have not been adjusted since 1989.
Substantial Gainful Activity (SGA) Limits
| Disability Category | 2026 Monthly Limit |
|---|---|
| Non-blind | $1,620 |
| Blind | $2,700 |
Earning above SGA generally disqualifies you from SSDI benefits during the trial work period rules. The blind limit is materially higher — a permanent feature of the program.
Tax on Benefits — Provisional Income Thresholds
These IRS thresholds were set in 1983 and 1993 and are not indexed for inflation. As COLA grows benefits, more retirees cross into 85% territory each year — the most-overlooked feature of retirement-tax planning.
| Filing Status | 0% Taxable Below | Up to 50% Taxable | Up to 85% Taxable Above |
|---|---|---|---|
| Single, HoH, QW | $25,000 | $25,000 – $34,000 | $34,000 |
| Married Filing Jointly | $32,000 | $32,000 – $44,000 | $44,000 |
| Married Filing Separately (lived w/ spouse) | $0 | — | Always 85% |
See the Tax on Benefits Calculator for the full IRS Publication 915 formula.
Medicare Premium Coordination (2026)
| Item | 2026 Amount |
|---|---|
| Part B base premium | $185.00/month |
| Part B IRMAA starts at MAGI | $103,000 single / $206,000 MFJ |
| Part D base premium | varies; IRMAA uses same MAGI brackets |
| Part A inpatient deductible | $1,676 per benefit period |
| Part A coinsurance days 61–90 | $419/day |
| Part A coinsurance days 91+ (lifetime reserve) | $838/day |
Part B premiums are deducted directly from your Social Security check unless you opt out. Both Part B and Part D have IRMAA (Income-Related Monthly Adjustment Amount) surcharges on five income brackets above the base.
Where these numbers come from
- Social Security Act amendments — wage base, credit cost, max benefit formulas: 42 U.S.C. § 415
- 2026 COLA announcement — Federal Register, October 10, 2025
- IRS Publication 915 — provisional-income formula and thresholds
- CMS Annual Notice — Medicare premiums and deductibles for 2026
- SSA Office of the Chief Actuary — actuarial tables and current-law-updates
Always verify final figures against your own SSA statement (my Social Security account) and the most recent IRS publication for your tax year.