Social Security Wage Base (2026)
The annual indexed cap on wages subject to Social Security payroll tax — affects FICA withholding on severance.
Current value (2026)
$184,500
Primary source
Historical values
| Year | Value |
|---|---|
| 2026 | $184,500 |
| 2025 | $176,100 |
| 2024 | $168,600 |
What this means if you were laid off
Layoff-specific context for this figure is under editorial review. Check back soon.
See how this affects your severance
The calculator applies current withholding rates, UI maximums, and contribution limits to your specific situation.
Calculate your severanceLast verified: 2026-04-30. Not legal, financial, or tax advice. Methodology.