# Social Security wage base

> Social Security wage base — The maximum annual wages subject to the 6.2% Social Security tax, for employee and employer each — $184,500 in 2026, $176,100 in 2025, indexed every year. Medicare tax has no cap.

Source: https://lopifi.com/glossary/social-security-wage-base
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is social security wage base?** In accounting, social Security wage base means the maximum annual wages subject to the 6.2% Social Security tax, for employee and employer each — $184,500 in 2026, $176,100 in 2025, indexed every year. Medicare tax has no cap.

## Also known as

- Contribution and benefit base

## Words this system refuses for it

- FUTA wage base
- Medicare wage base

- **Category:** Tax
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)