2026 TIER I EARNINGS BASE AND TAX RATES
Annual Maximum – $184,500.00
Employee and Employer Tax Rate – 6.2%
Maximum Payable by an Employee & Employer – $11,439.00
2026 TIER II EARNINGS BASE AND TAX RATES
Annual Maximum – $137,100.00
Employee Tax Rate – 4.9%
Maximum Payable by an Employee – $6,717.90
Employer Tax Rate – 13.1%
Maximum Payable by an Employer – $17,960.10
2026 MEDICARE HOSPITAL INSURANCE
EARNINGS BASE AND TAX RATES
Annual Maximum – No Limit
Employee and Employer Tax Rate – 1.45%
TOTAL TIER I, TIER II, & MEDICARE
HOSPITAL INSURANCE MAXIMUM TAX
Based on earnings of $184,500.00
Maximum Payable by an Employee – $20,832.15
Maximum Payable by an Employer – $32,074.35
(Additional Taxes are 0.9% of Earnings Above
$200,000.00 – Filing Individually)
SSA QUARTER OF COVERAGE EARNINGS NEEDED
In 2026 – $1,890.00 (Earn up to 4 quarters per year)
2026 EMPLOYER RUIA TAX RATE
0.65% to 12.0% on first $2,150.00 per month
EMPLOYEE RUIA 2025 QUALIFYING EARNINGS
For Benefit Year 2026 (Beginning July 1, 2026) – $5,162.50
RUIA DAILY BENEFIT RATE
For Benefit Year 2026 (Beginning July 1, 2026) – $103.00
BASIC MEDICARE PREMIUM
Part B beginning in 2026 – $202.90
COST-OF-LIVING INCREASE – DECEMBER 2025
Tier I – 2.8%; Tier II – 0.9%
WORK DEDUCTION EXEMPT AMOUNTS*
Retirement and Survivor Work Deduction Limitations
Annuitants Attaining Full Retirement Age (FRA)
(For Months Prior to FRA in the Calendar Year)
Monthly – $5,430.00; Annually – $65,160.00
($1.00 Deduction for Each $3.00 of Excess Earnings)
Under FRA
(If Under the FRA for the Entire Calendar Year)
Monthly – $2,040.00; Annually – $24,480.00
($1.00 Deduction for Each $2.00 of Excess Earnings)
Disability Earnings Limitations Amounts
Monthly – $1,320.00; Annually – $16,500.00
*All earnings must be reported by calling 1-877-772-5772.
Failure to report earnings could lead to penalties.
