2028 Social Security Wage Base
2028 SS wage base $178,200 projected (CPI-adjusted from $168,600 in 2027). Medicare 1.45% unlimited + 0.9% Additional above $200k single/$250k MFJ.
| Wages | — |
| 2028 SS wage base | — |
| SS tax (6.2% / 12.4%) | — |
| Medicare (1.45% / 2.9%) | — |
| Additional Medicare (0.9%) | — |
| Total 2028 FICA | — |
The 2028 Social Security wage base is projected at $178,200 (up from $168,600 in 2027). Wages above the base are exempt from the 6.2% SS portion but still owe 1.45% Medicare (unlimited) plus 0.9% Additional Medicare above $200k single / $250k MFJ.
Wage Base Mechanics
Above $178,200 (projected 2028), no more SS tax — both employee and employer save 6.2%. High earners get a 'raise' in their last paychecks of the year. Self-employed save 12.4%. Maximum 2028 SS tax: ~$11,000 per worker, ~$22,000 for self-employed.
Additional Medicare Tax
0.9% above $200,000 single / $250,000 MFJ / $125,000 MFS. Employer withholds at $200k regardless of filing status — file Form 8959 to reconcile. Investment income may face 3.8% Net Investment Income Tax (NIIT) — separate from FICA.
Self-Employment
SE tax = 15.3% (12.4% SS + 2.9% Medicare) on 92.35% of net SE income. Deduct 50% above the line (employer-equivalent portion). Above SS wage base, only 2.9% Medicare continues. Plus 0.9% Additional Medicare above thresholds.
Last updated May 2026. Sources: SSA Wage Base.