{
  "slug": "social-security-wage-base",
  "kind": "coveredCompensation",
  "title": "Social Security taxable wage base",
  "definition": "The Social Security contribution and benefit base under Social Security Act §230 by calendar year — the taxable wage base that covered compensation and the §415 wage-base references are computed from.",
  "regulation": "Social Security Act §230; IRC §3121(a)(1)",
  "keyFormat": "calYear",
  "unit": "USD",
  "columns": [
    {
      "key": "wageBase",
      "label": "Taxable wage base",
      "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 2026."
  },
  "source": {
    "name": "Social Security Administration — Contribution and benefit base",
    "url": "https://www.ssa.gov/oact/cola/cbb.html",
    "citation": "SSA Office of the Chief Actuary, contribution and benefit base; validated against IRS Rev. Rul. 2026-1"
  },
  "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_EconAnnualLookup",
    "example": "=aos_EconAnnualLookup(\"wage base\", 2026)",
    "note": "The ActuarialOS Excel add-in is free and returns this series with one worksheet function."
  },
  "basis": null,
  "platform": "In ActuarialOS the wage base is single-sourced here for covered compensation and the statutory-limit lookups.",
  "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": "e258b011a92e3ec939f2d3c5595acd4ac39f3ed2435a2f94624c4f4cb9fb0a24",
  "current": {
    "key": 2026,
    "values": [
      184500
    ]
  },
  "rows": [
    {"key":1937,"values":[3000]},
    {"key":1938,"values":[3000]},
    {"key":1939,"values":[3000]},
    {"key":1940,"values":[3000]},
    {"key":1941,"values":[3000]},
    {"key":1942,"values":[3000]},
    {"key":1943,"values":[3000]},
    {"key":1944,"values":[3000]},
    {"key":1945,"values":[3000]},
    {"key":1946,"values":[3000]},
    {"key":1947,"values":[3000]},
    {"key":1948,"values":[3000]},
    {"key":1949,"values":[3000]},
    {"key":1950,"values":[3000]},
    {"key":1951,"values":[3600]},
    {"key":1952,"values":[3600]},
    {"key":1953,"values":[3600]},
    {"key":1954,"values":[3600]},
    {"key":1955,"values":[4200]},
    {"key":1956,"values":[4200]},
    {"key":1957,"values":[4200]},
    {"key":1958,"values":[4200]},
    {"key":1959,"values":[4800]},
    {"key":1960,"values":[4800]},
    {"key":1961,"values":[4800]},
    {"key":1962,"values":[4800]},
    {"key":1963,"values":[4800]},
    {"key":1964,"values":[4800]},
    {"key":1965,"values":[4800]},
    {"key":1966,"values":[6600]},
    {"key":1967,"values":[6600]},
    {"key":1968,"values":[7800]},
    {"key":1969,"values":[7800]},
    {"key":1970,"values":[7800]},
    {"key":1971,"values":[7800]},
    {"key":1972,"values":[9000]},
    {"key":1973,"values":[10800]},
    {"key":1974,"values":[13200]},
    {"key":1975,"values":[14100]},
    {"key":1976,"values":[15300]},
    {"key":1977,"values":[16500]},
    {"key":1978,"values":[17700]},
    {"key":1979,"values":[22900]},
    {"key":1980,"values":[25900]},
    {"key":1981,"values":[29700]},
    {"key":1982,"values":[32400]},
    {"key":1983,"values":[35700]},
    {"key":1984,"values":[37800]},
    {"key":1985,"values":[39600]},
    {"key":1986,"values":[42000]},
    {"key":1987,"values":[43800]},
    {"key":1988,"values":[45000]},
    {"key":1989,"values":[48000]},
    {"key":1990,"values":[51300]},
    {"key":1991,"values":[53400]},
    {"key":1992,"values":[55500]},
    {"key":1993,"values":[57600]},
    {"key":1994,"values":[60600]},
    {"key":1995,"values":[61200]},
    {"key":1996,"values":[62700]},
    {"key":1997,"values":[65400]},
    {"key":1998,"values":[68400]},
    {"key":1999,"values":[72600]},
    {"key":2000,"values":[76200]},
    {"key":2001,"values":[80400]},
    {"key":2002,"values":[84900]},
    {"key":2003,"values":[87000]},
    {"key":2004,"values":[87900]},
    {"key":2005,"values":[90000]},
    {"key":2006,"values":[94200]},
    {"key":2007,"values":[97500]},
    {"key":2008,"values":[102000]},
    {"key":2009,"values":[106800]},
    {"key":2010,"values":[106800]},
    {"key":2011,"values":[106800]},
    {"key":2012,"values":[110100]},
    {"key":2013,"values":[113700]},
    {"key":2014,"values":[117000]},
    {"key":2015,"values":[118500]},
    {"key":2016,"values":[118500]},
    {"key":2017,"values":[127200]},
    {"key":2018,"values":[128400]},
    {"key":2019,"values":[132900]},
    {"key":2020,"values":[137700]},
    {"key":2021,"values":[142800]},
    {"key":2022,"values":[147000]},
    {"key":2023,"values":[160200]},
    {"key":2024,"values":[168600]},
    {"key":2025,"values":[176100]},
    {"key":2026,"values":[184500]}
  ]
}