Quick Answer (Projected): The 2027 FICA rate remains 7.65% (6.2% SS + 1.45% Medicare). The Social Security wage base is projected at approximately ~$181,500, up from $176,100 in 2026.
2027 FICA Tax Rates — Unchanged by Statute
| Tax Component | Employee Rate | Employer Rate | Self-Employed Rate |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% |
| Medicare | 1.45% | 1.45% | 2.9% |
| Total FICA | 7.65% | 7.65% | 15.3% |
Social Security Wage Base (Projected)
| Detail | 2027 Projected | 2026 Confirmed |
|---|---|---|
| Wage Base Limit | ~$181,500 | $176,100 |
| Max Employee SS Tax | ~$11,253 | $10,918.20 |
| Max Employer SS Tax | ~$11,253 | $10,918.20 |
| Max Combined SS Tax | ~$22,506 | $21,836.40 |
Additional Medicare Tax Thresholds — Unchanged
The Additional Medicare Tax thresholds are set by statute and are not indexed for inflation. They remain the same for 2027:
| Filing Status | Threshold | Additional Rate |
|---|---|---|
| Single / HoH / QW | $200,000 | 0.9% |
| Married Filing Jointly | $250,000 | 0.9% |
| Married Filing Separately | $125,000 | 0.9% |
See Confirmed 2026 Limits: For official IRS/SSA-published figures, see our 2026 FICA Tax Rates page.