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Social Security Wage Base and Rate - 2019

The Social Security (FICA) wage base and tax rate.

  • Wage base: $132,900
  • Rate: 6.2% for employees and 6.2% for employers.
  • Maximum deduction: $8,239.80 ($132,900.00 x 6.2%).
  • If you reached the wage base threshold in 2016, this tax resumes with the first payroll in 2018; resulting in a change in the net of your payroll check from the last one in 2018 to the first one in 2018.

The Medicare (OASDI) wage base remains unchanged.

  • Wage base: No wage limit.
  • Rate: 1.45% for employees and 1.45% for employers.
  • Wages paid in excess of $200,000 are subject to an additional .9% Medicare tax which is withheld from employees’ wages. Employers are not subject to the additional tax.