Pay stub glossary
What is Social Security wage base on a pay stub?
The wage base is the maximum amount of wages subject to Social Security tax each year. For 2026 it is $184,500, so the most an employee pays in Social Security tax is $11,439. Once year-to-date wages pass the cap, the OASDI line on the stub shows zero.
Updated 2026-10-02 · 2026 tax year
The 2026 cap is $184,500
Example: on $60,000 of 2026 wages, Social Security tax is $3,720 and Medicare tax is $870, $4,590 in total.