What is the taxable wage base for Social Security and unemployment taxes?
The taxable wage base is the maximum amount of an employee's wages subject to a specific tax in a calendar year. The 2026 Social Security wage base is $184,500 (up from $176,100 in 2025); wages above this aren't subject to the 6.2% Social Security portion of FICA. Medicare has no wage base (all wages are taxed). Federal unemployment (FUTA) wage base is $7,000 per employee per year. State unemployment wage bases vary widely by state.
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