Key paycheck numbers
Last updated November 1, 2026 · Changelog
These are the official figures behind a US paycheck: Social Security and Medicare, the federal income tax brackets and standard deduction, and the yearly limits for retirement and health accounts. PayGuess uses the 2026 figures for every result. The 2027 column shows a figure only once the agency has published it; anything not published yet says so, and we do not estimate it. Each row links to its official source.
Jump to: Social Security and Medicare · Self-employment tax · Federal income tax · Contribution limits
Social Security and Medicare
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| Social Security tax rate (employee share) | 6.2% | 6.2% | SSA contribution and benefit base, 2026 · Last checked Nov 1, 2026 2027: SSA contribution and benefit base, 2027 · Last checked Nov 1, 2026 |
| Social Security wage base (taxable maximum) | $184,500 | $192,300 | SSA contribution and benefit base, 2026 · Last checked Nov 1, 2026 2027: SSA contribution and benefit base, 2027 (announced Oct 14, 2026) · Last checked Nov 1, 2026 |
| Most Social Security tax withheld from one employee in a year | $11,439.00 | $11,922.60 | SSA contribution and benefit base, 2026 · Last checked Nov 1, 2026 2027: SSA contribution and benefit base, 2027 (announced Oct 14, 2026) · Last checked Nov 1, 2026 |
| Medicare tax rate (employee share), no wage limit | 1.45% | 1.45% | Medicare HI rate (statutory) · Last checked Nov 1, 2026 |
| Additional Medicare tax rate | 0.9% | 0.9% | IRS Topic 751 / Form 8959 · Last checked Nov 1, 2026 2027: statutory (IRC 3101(b)(2)), not indexed · Last checked Nov 1, 2026 |
| Employer starts withholding Additional Medicare tax on wages over | $200,000 | $200,000 | IRS Topic 751: employer withholds over $200,000 · Last checked Nov 1, 2026 2027: statutory, not indexed · Last checked Nov 1, 2026 |
| Additional Medicare tax threshold: single, head of household | $200,000 | $200,000 | IRC 3101(b)(2); Form 8959 · Last checked Nov 1, 2026 2027: statutory, not indexed · Last checked Nov 1, 2026 |
| Additional Medicare tax threshold: married filing jointly | $250,000 | $250,000 | IRC 3101(b)(2); Form 8959 · Last checked Nov 1, 2026 2027: statutory, not indexed · Last checked Nov 1, 2026 |
| Additional Medicare tax threshold: married filing separately | $125,000 | $125,000 | IRC 3101(b)(2); Form 8959 · Last checked Nov 1, 2026 2027: statutory, not indexed · Last checked Nov 1, 2026 |
Social Security tax stops for the rest of the year once one employer has paid you the wage base. With two or more employers each one withholds up to the base, and any extra is credited back on your tax return. The 2027 wage base is not used in any 2026 result.
Self-employment tax
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| Self-employment tax: Social Security part | 12.4% | 12.4% | Schedule SE · Last checked Nov 1, 2026 2027: SSA cbb 2027 · Last checked Nov 1, 2026 |
| Self-employment tax: Medicare part | 2.9% | 2.9% | Schedule SE · Last checked Nov 1, 2026 2027: statutory · Last checked Nov 1, 2026 |
| Share of net profit that self-employment tax applies to | 92.35% | 92.35% | Schedule SE (2026) · Last checked Nov 1, 2026 2027: statutory · Last checked Nov 1, 2026 |
| No self-employment tax when net earnings are under | $400 | $400 | Schedule SE: no SE tax under $400 · Last checked Nov 1, 2026 2027: statutory · Last checked Nov 1, 2026 |
Federal income tax
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| Standard deduction: single | $16,100 | Not published yet (checked Nov 1, 2026) | Rev. Proc. 2025-32 §4.14 · Last checked Nov 1, 2026 |
| Standard deduction: married filing jointly | $32,200 | Not published yet (checked Nov 1, 2026) | Rev. Proc. 2025-32 §4.14 · Last checked Nov 1, 2026 |
| Standard deduction: head of household | $24,150 | Not published yet (checked Nov 1, 2026) | Rev. Proc. 2025-32 §4.14 · Last checked Nov 1, 2026 |
| Standard deduction: married filing separately | $16,100 | Not published yet (checked Nov 1, 2026) | Rev. Proc. 2025-32 §4.14 · Last checked Nov 1, 2026 |
The IRS has not published the 2027 tax brackets or standard deduction yet. They come in its yearly inflation adjustment notice; until then this page shows only the 2026 figures and no 2027 estimate.
Federal income tax rates for 2026 (source: Rev. Proc. 2025-32 §4.01 · Last checked Nov 1, 2026). The rate applies only to the part of taxable income inside each range.
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $640,600 |
| 37% | over $640,600 |
| Rate | Taxable income |
|---|---|
| 10% | $0 to $24,800 |
| 12% | $24,800 to $100,800 |
| 22% | $100,800 to $211,400 |
| 24% | $211,400 to $403,550 |
| 32% | $403,550 to $512,450 |
| 35% | $512,450 to $768,700 |
| 37% | over $768,700 |
| Rate | Taxable income |
|---|---|
| 10% | $0 to $17,700 |
| 12% | $17,700 to $67,450 |
| 22% | $67,450 to $105,700 |
| 24% | $105,700 to $201,750 |
| 32% | $201,750 to $256,200 |
| 35% | $256,200 to $640,600 |
| 37% | over $640,600 |
| Rate | Taxable income |
|---|---|
| 10% | $0 to $12,400 |
| 12% | $12,400 to $50,400 |
| 22% | $50,400 to $105,700 |
| 24% | $105,700 to $201,775 |
| 32% | $201,775 to $256,225 |
| 35% | $256,225 to $384,350 |
| 37% | over $384,350 |
Contribution limits
| Item | 2026 | 2027 | Source |
|---|---|---|---|
| 401(k), 403(b) and governmental 457(b): employee contribution limit | $24,500 | Not published yet (checked Nov 1, 2026) | IRS Notice 2025-67 · Last checked Nov 1, 2026 |
| Catch-up contribution, age 50 and over | $8,000 | Not published yet (checked Nov 1, 2026) | IRS Notice 2025-67 · Last checked Nov 1, 2026 |
| Catch-up contribution, ages 60 to 63 (instead of the age-50 amount) | $11,250 | Not published yet (checked Nov 1, 2026) | IRS Notice 2025-67 · Last checked Nov 1, 2026 |
| SIMPLE IRA or SIMPLE 401(k): employee contribution limit | $17,000 | Not published yet (checked Nov 1, 2026) | IRS Notice 2025-67 · Last checked Nov 1, 2026 |
| SIMPLE catch-up contribution, age 50 and over | $4,000 | Not published yet (checked Nov 1, 2026) | IRS Notice 2025-67 · Last checked Nov 1, 2026 |
| HSA limit, self-only coverage | $4,400 | $4,500 | Rev. Proc. 2025-19 · Last checked Nov 1, 2026 2027: Rev. Proc. 2026-24 · Last checked Nov 1, 2026 |
| HSA limit, family coverage | $8,750 | $9,000 | Rev. Proc. 2025-19 · Last checked Nov 1, 2026 2027: Rev. Proc. 2026-24 · Last checked Nov 1, 2026 |
| HSA catch-up, age 55 and over | $1,000 | $1,000 | IRC 223(b)(3) (not indexed); IRS Pub 969 · Last checked Nov 1, 2026 2027: IRC 223(b)(3) (not indexed) · Last checked Nov 1, 2026 |
| Health FSA: salary reduction limit | $3,400 | Not published yet (checked Nov 1, 2026) | Rev. Proc. 2025-32 §4.30 · Last checked Nov 1, 2026 |
| Dependent care FSA (household; $3,750 if married filing separately) | $7,500 | Not published yet (checked Nov 1, 2026) | IRS Pub 15-B (2026), OBBBA · Last checked Nov 1, 2026 |
California does not follow the higher federal dependent care FSA limit for state income tax: it stays at $5,000 (EDD DE 231EB (CA does not conform to the federal increase) · Last checked Nov 1, 2026).
How PayGuess uses these numbers
These are the 2026 figures the PayGuess calculator uses to estimate federal withholding. See how we calculate for the full method and its limits.
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