{
  "slug": "covered-compensation",
  "kind": "coveredCompensation",
  "title": "Covered compensation table for 2026",
  "definition": "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.",
  "regulation": "IRC §401(l)(5)(E); Treas. Reg. §1.401(l)-1(c)(7); §415(b)(8)",
  "keyFormat": "yearOfBirth",
  "unit": "USD",
  "columns": [
    {
      "key": "ssraYear",
      "label": "Calendar year of Social Security retirement age",
      "unit": "year"
    },
    {
      "key": "unrounded",
      "label": "Covered compensation, unrounded",
      "unit": "$"
    },
    {
      "key": "rounded",
      "label": "Covered compensation, rounded",
      "unit": "$"
    }
  ],
  "cadence": {
    "kind": "annual",
    "rule": "Published annually; the value for a year is expected by December of the prior year. The latest year held here is 1993+."
  },
  "source": {
    "name": "IRS — Rev. Rul. 2026-1 (covered compensation tables for 2026)",
    "url": "https://www.irs.gov/irb/2026-02_IRB",
    "citation": "Rev. Rul. 2026-1, 2026-2 I.R.B. 299, Attachment I (unrounded) and Attachment II (rounded)"
  },
  "attested": {
    "on": "2026-06-21",
    "against": "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."
  },
  "addin": {
    "fn": "aos_CoveredComp",
    "example": "=aos_CoveredComp(1965, 2026)",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": null,
  "platform": "In ActuarialOS an integrated benefit formula reads covered compensation from this same computation, so a valuation and this page cannot disagree.",
  "disclaimer": "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.",
  "contentHash": "4c6b76ab8de2b3bdfa11fd0664fa00731f6bb14581056baf013bc9b7d298a02d",
  "current": {
    "key": "1993+",
    "values": [
      2060,
      184500,
      184500
    ]
  },
  "rows": [
    {"key":1907,"values":[1972,4488,3000]},
    {"key":1908,"values":[1973,4704,6000]},
    {"key":1909,"values":[1974,5004,6000]},
    {"key":1910,"values":[1975,5316,6000]},
    {"key":1911,"values":[1976,5664,6000]},
    {"key":1912,"values":[1977,6060,6000]},
    {"key":1913,"values":[1978,6480,6000]},
    {"key":1914,"values":[1979,7044,6000]},
    {"key":1915,"values":[1980,7692,9000]},
    {"key":1916,"values":[1981,8460,9000]},
    {"key":1917,"values":[1982,9300,9000]},
    {"key":1918,"values":[1983,10236,9000]},
    {"key":1919,"values":[1984,11232,12000]},
    {"key":1920,"values":[1985,12276,12000]},
    {"key":1921,"values":[1986,13368,12000]},
    {"key":1922,"values":[1987,14520,15000]},
    {"key":1923,"values":[1988,15708,15000]},
    {"key":1924,"values":[1989,16968,18000]},
    {"key":1925,"values":[1990,18312,18000]},
    {"key":1926,"values":[1991,19728,21000]},
    {"key":1927,"values":[1992,21192,21000]},
    {"key":1928,"values":[1993,22716,24000]},
    {"key":1929,"values":[1994,24312,24000]},
    {"key":1930,"values":[1995,25920,27000]},
    {"key":1931,"values":[1996,27576,27000]},
    {"key":1932,"values":[1997,29304,30000]},
    {"key":1933,"values":[1998,31128,30000]},
    {"key":1934,"values":[1999,33060,33000]},
    {"key":1935,"values":[2000,35100,36000]},
    {"key":1936,"values":[2001,37212,36000]},
    {"key":1937,"values":[2002,39444,39000]},
    {"key":1938,"values":[2004,43992,45000]},
    {"key":1939,"values":[2005,46344,45000]},
    {"key":1940,"values":[2006,48816,48000]},
    {"key":1941,"values":[2007,51348,51000]},
    {"key":1942,"values":[2008,53952,54000]},
    {"key":1943,"values":[2009,56628,57000]},
    {"key":1944,"values":[2010,59268,60000]},
    {"key":1945,"values":[2011,61884,63000]},
    {"key":1946,"values":[2012,64560,66000]},
    {"key":1947,"values":[2013,67308,66000]},
    {"key":1948,"values":[2014,69996,69000]},
    {"key":1949,"values":[2015,72636,72000]},
    {"key":1950,"values":[2016,75180,75000]},
    {"key":1951,"values":[2017,77880,78000]},
    {"key":1952,"values":[2018,80532,81000]},
    {"key":1953,"values":[2019,83244,84000]},
    {"key":1954,"values":[2020,86052,87000]},
    {"key":1955,"values":[2022,91884,93000]},
    {"key":1956,"values":[2023,95172,96000]},
    {"key":1957,"values":[2024,98616,99000]},
    {"key":1958,"values":[2025,102180,102000]},
    {"key":1959,"values":[2026,105924,105000]},
    {"key":1960,"values":[2027,109620,111000]},
    {"key":1961,"values":[2028,113244,114000]},
    {"key":1962,"values":[2029,116784,117000]},
    {"key":1963,"values":[2030,120300,120000]},
    {"key":1964,"values":[2031,123780,123000]},
    {"key":1965,"values":[2032,127188,126000]},
    {"key":1966,"values":[2033,130500,132000]},
    {"key":1967,"values":[2034,133704,135000]},
    {"key":1968,"values":[2035,136800,138000]},
    {"key":1969,"values":[2036,139764,141000]},
    {"key":1970,"values":[2037,142620,144000]},
    {"key":1971,"values":[2038,145404,144000]},
    {"key":1972,"values":[2039,148164,147000]},
    {"key":1973,"values":[2040,150864,150000]},
    {"key":1974,"values":[2041,153444,153000]},
    {"key":1975,"values":[2042,155928,156000]},
    {"key":1976,"values":[2043,158280,159000]},
    {"key":1977,"values":[2044,160500,162000]},
    {"key":1978,"values":[2045,162720,162000]},
    {"key":1979,"values":[2046,164940,165000]},
    {"key":1980,"values":[2047,167064,168000]},
    {"key":1981,"values":[2048,169092,168000]},
    {"key":1982,"values":[2049,171024,171000]},
    {"key":1983,"values":[2050,172908,174000]},
    {"key":1984,"values":[2051,174792,174000]},
    {"key":1985,"values":[2052,176424,177000]},
    {"key":1986,"values":[2053,178032,177000]},
    {"key":1987,"values":[2054,179508,180000]},
    {"key":1988,"values":[2055,180840,180000]},
    {"key":1989,"values":[2056,182040,183000]},
    {"key":1990,"values":[2057,183108,183000]},
    {"key":1991,"values":[2058,183804,183000]},
    {"key":1992,"values":[2059,184260,183000]},
    {"key":"1993+","values":[2060,184500,184500]}
  ]
}