Covered compensation table for 2026
IRC §401(l)(5)(E) covered compensation by year of birth for the 2026 determination year: the 35-year average of the Social Security taxable wage bases ending in the year the employee reaches Social Security retirement age, unrounded and rounded, as used by permitted-disparity and integrated benefit formulas.
Current value: Calendar year of Social Security retirement age: 2060; Covered compensation, unrounded: 184,500; Covered compensation, rounded: 184,500 as of 1993+.
| Year of birth | Calendar year of Social Security retirement ageyear | Covered compensation, unrounded$ | Covered compensation, rounded$ |
|---|---|---|---|
| 1907 | 1972 | 4,488 | 3,000 |
| 1908 | 1973 | 4,704 | 6,000 |
| 1909 | 1974 | 5,004 | 6,000 |
| 1910 | 1975 | 5,316 | 6,000 |
| 1911 | 1976 | 5,664 | 6,000 |
| 1912 | 1977 | 6,060 | 6,000 |
| 1913 | 1978 | 6,480 | 6,000 |
| 1914 | 1979 | 7,044 | 6,000 |
| 1915 | 1980 | 7,692 | 9,000 |
| 1916 | 1981 | 8,460 | 9,000 |
| 1917 | 1982 | 9,300 | 9,000 |
| 1918 | 1983 | 10,236 | 9,000 |
| 1919 | 1984 | 11,232 | 12,000 |
| 1920 | 1985 | 12,276 | 12,000 |
| 1921 | 1986 | 13,368 | 12,000 |
| 1922 | 1987 | 14,520 | 15,000 |
| 1923 | 1988 | 15,708 | 15,000 |
| 1924 | 1989 | 16,968 | 18,000 |
| 1925 | 1990 | 18,312 | 18,000 |
| 1926 | 1991 | 19,728 | 21,000 |
| 1927 | 1992 | 21,192 | 21,000 |
| 1928 | 1993 | 22,716 | 24,000 |
| 1929 | 1994 | 24,312 | 24,000 |
| 1930 | 1995 | 25,920 | 27,000 |
| 1931 | 1996 | 27,576 | 27,000 |
| 1932 | 1997 | 29,304 | 30,000 |
| 1933 | 1998 | 31,128 | 30,000 |
| 1934 | 1999 | 33,060 | 33,000 |
| 1935 | 2000 | 35,100 | 36,000 |
| 1936 | 2001 | 37,212 | 36,000 |
| 1937 | 2002 | 39,444 | 39,000 |
| 1938 | 2004 | 43,992 | 45,000 |
| 1939 | 2005 | 46,344 | 45,000 |
| 1940 | 2006 | 48,816 | 48,000 |
| 1941 | 2007 | 51,348 | 51,000 |
| 1942 | 2008 | 53,952 | 54,000 |
| 1943 | 2009 | 56,628 | 57,000 |
| 1944 | 2010 | 59,268 | 60,000 |
| 1945 | 2011 | 61,884 | 63,000 |
| 1946 | 2012 | 64,560 | 66,000 |
| 1947 | 2013 | 67,308 | 66,000 |
| 1948 | 2014 | 69,996 | 69,000 |
| 1949 | 2015 | 72,636 | 72,000 |
| 1950 | 2016 | 75,180 | 75,000 |
| 1951 | 2017 | 77,880 | 78,000 |
| 1952 | 2018 | 80,532 | 81,000 |
| 1953 | 2019 | 83,244 | 84,000 |
| 1954 | 2020 | 86,052 | 87,000 |
| 1955 | 2022 | 91,884 | 93,000 |
| 1956 | 2023 | 95,172 | 96,000 |
| 1957 | 2024 | 98,616 | 99,000 |
| 1958 | 2025 | 102,180 | 102,000 |
| 1959 | 2026 | 105,924 | 105,000 |
| 1960 | 2027 | 109,620 | 111,000 |
| 1961 | 2028 | 113,244 | 114,000 |
| 1962 | 2029 | 116,784 | 117,000 |
| 1963 | 2030 | 120,300 | 120,000 |
| 1964 | 2031 | 123,780 | 123,000 |
| 1965 | 2032 | 127,188 | 126,000 |
| 1966 | 2033 | 130,500 | 132,000 |
| 1967 | 2034 | 133,704 | 135,000 |
| 1968 | 2035 | 136,800 | 138,000 |
| 1969 | 2036 | 139,764 | 141,000 |
| 1970 | 2037 | 142,620 | 144,000 |
| 1971 | 2038 | 145,404 | 144,000 |
| 1972 | 2039 | 148,164 | 147,000 |
| 1973 | 2040 | 150,864 | 150,000 |
| 1974 | 2041 | 153,444 | 153,000 |
| 1975 | 2042 | 155,928 | 156,000 |
| 1976 | 2043 | 158,280 | 159,000 |
| 1977 | 2044 | 160,500 | 162,000 |
| 1978 | 2045 | 162,720 | 162,000 |
| 1979 | 2046 | 164,940 | 165,000 |
| 1980 | 2047 | 167,064 | 168,000 |
| 1981 | 2048 | 169,092 | 168,000 |
| 1982 | 2049 | 171,024 | 171,000 |
| 1983 | 2050 | 172,908 | 174,000 |
| 1984 | 2051 | 174,792 | 174,000 |
| 1985 | 2052 | 176,424 | 177,000 |
| 1986 | 2053 | 178,032 | 177,000 |
| 1987 | 2054 | 179,508 | 180,000 |
| 1988 | 2055 | 180,840 | 180,000 |
| 1989 | 2056 | 182,040 | 183,000 |
| 1990 | 2057 | 183,108 | 183,000 |
| 1991 | 2058 | 183,804 | 183,000 |
| 1992 | 2059 | 184,260 | 183,000 |
| 1993+ | 2060 | 184,500 | 184,500 |
Source and verification
- Source
- IRS — Rev. Rul. 2026-1 (covered compensation tables for 2026)Rev. Rul. 2026-1, 2026-2 I.R.B. 299, Attachment I (unrounded) and Attachment II (rounded)
- Regulation
- IRC §401(l)(5)(E); Treas. Reg. §1.401(l)-1(c)(7); §415(b)(8)
- Verified
- June 21, 2026Against: IRS Rev. Rul. 2026-1, 2026-2 I.R.B. 299, Attachments I (unrounded) and II (rounded).How: coveredComp.test.js reproduces Attachment I for 87 of 87 birth years (1907-1993+) from the SSA wage-base series on every suite run. Covered compensation is a deterministic function of the bases, so an exact match over the whole table validates the base series itself.
- Publication rule
- Published annually; the value for a year is expected by December of the prior year. The latest year held here is 1993+.
Cite this page: ActuarialOS, “Covered compensation table for 2026”, https://actuarialos.io/reference/covered-compensation — verified 2026-06-21.
In Excel: =aos_CoveredComp(1965, 2026) The ActuarialOS Excel add-in is free and returns this series with one worksheet function. Download the add-in.
In ActuarialOS an integrated benefit formula reads covered compensation from this same computation, so a valuation and this page cannot disagree. About the platform.
Values on this page are transcribed from the cited source and checked against it by an automated instrument; the source governs. Confirm any figure against the notice before relying on it in signed work.