Data · 48 years

Social Security wage base history, 1980–2027

Every taxable maximum since 1980, with the annual change and the maximum employee Social Security tax each year.

The base rose from $25,900 in 1980 to $192,300 in 2027 — about 642% over 47 years. The maximum employee tax rose from $1,605.80 to $11,922.60.

Source: SSA contribution and benefit base series · verified 2026-11-07
Year Wage base Increase Change Maximum employee tax (6.2%)
2027 $192,300 +7,800 4.2% $11,922.60
2026 $184,500 +8,400 4.8% $11,439.00
2025 $176,100 +7,500 4.4% $10,918.20
2024 $168,600 +8,400 5.2% $10,453.20
2023 $160,200 +13,200 9.0% $9,932.40
2022 $147,000 +4,200 2.9% $9,114.00
2021 $142,800 +5,100 3.7% $8,853.60
2020 $137,700 +4,800 3.6% $8,537.40
2019 $132,900 +4,500 3.5% $8,239.80
2018 $128,400 +1,200 0.9% $7,960.80
2017 $127,200 +8,700 7.3% $7,886.40
2016 $118,500 $0 0.0% $7,347.00
2015 $118,500 +1,500 1.3% $7,347.00
2014 $117,000 +3,300 2.9% $7,254.00
2013 $113,700 +3,600 3.3% $7,049.40
2012 $110,100 +3,300 3.1% $6,826.20
2011 $106,800 $0 0.0% $6,621.60
2010 $106,800 $0 0.0% $6,621.60
2009 $106,800 +4,800 4.7% $6,621.60
2008 $102,000 +4,500 4.6% $6,324.00
2007 $97,500 +3,300 3.5% $6,045.00
2006 $94,200 +4,200 4.7% $5,840.40
2005 $90,000 +2,100 2.4% $5,580.00
2004 $87,900 +900 1.0% $5,449.80
2003 $87,000 +2,100 2.5% $5,394.00
2002 $84,900 +4,500 5.6% $5,263.80
2001 $80,400 +4,200 5.5% $4,984.80
2000 $76,200 +3,600 5.0% $4,724.40
1999 $72,600 +4,200 6.1% $4,501.20
1998 $68,400 +3,000 4.6% $4,240.80
1997 $65,400 +2,700 4.3% $4,054.80
1996 $62,700 +1,500 2.5% $3,887.40
1995 $61,200 +600 1.0% $3,794.40
1994 $60,600 +3,000 5.2% $3,757.20
1993 $57,600 +2,100 3.8% $3,571.20
1992 $55,500 +2,100 3.9% $3,441.00
1991 $53,400 +2,100 4.1% $3,310.80
1990 $51,300 +3,300 6.9% $3,180.60
1989 $48,000 +3,000 6.7% $2,976.00
1988 $45,000 +1,200 2.7% $2,790.00
1987 $43,800 +1,800 4.3% $2,715.60
1986 $42,000 +2,400 6.1% $2,604.00
1985 $39,600 +1,800 4.8% $2,455.20
1984 $37,800 +2,100 5.9% $2,343.60
1983 $35,700 +3,300 10.2% $2,213.40
1982 $32,400 +2,700 9.1% $2,008.80
1981 $29,700 +3,800 14.7% $1,841.40
1980 $25,900 — — $1,605.80
Why 2009–2011 and 2015–2016 are flat: the base tracks the national average wage index, so when wage growth stalls, the base stalls. Those flat years are the clearest evidence that the number is formula-driven rather than set by policy.

Questions

What was the Social Security wage base in 2025?

It was $176,100. The 2026 figure is $184,500 and the 2027 figure is $192,300.

Has the wage base ever stayed the same two years in a row?

Yes. It was $106,800 in 2009, 2010 and 2011, and $118,500 in 2015 and 2016, because average wages barely moved after the financial crisis and low inflation years.

How much has the wage base grown since 1980?

From $25,900 in 1980 to $192,300 in 2027, an increase of about 643%. Over the same period the maximum employee Social Security tax rose from $1,605.80 to $11,922.60.

Source: SSA, Contribution and benefit base. Maximum employee tax computed as base × 6.2%. Verified 2026-11-07.