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United States source reference

US 2026 employer FICA components

Official employer Social Security and Medicare rates and the 2026 wage base. This United States source reference supports 3 Margin101 public pages.

Official sourceReferencelabour and employment

Current monitored claims

ValueScopeLabel
6.2%Covered wages up to the 2026 wage base.Employer Social Security rate
USD184,5002026 covered-wage ceiling.Social Security wage base
1.45%Employer Medicare component with no wage-base ceiling.Employer Medicare rate

Source status

Official source
Internal Revenue Service
Status
verified
Cadence
quarterly
Last checked
2026-07-28
Effective
2026-01-01
Version
2026-07-16

Source link

Margin101 checks this official page on the cadence shown here and links it to the public tools, methodologies and guides that depend on it.

Open official source

Why Margin101 tracks this source

Official employer Social Security and Medicare rates and the 2026 wage base. It is kept within the united states small-business data layer so linked Margin101 pages can state their market assumptions and evidence scope clearly.

Page fit

  • Market: United States
  • Category: labour and employment
  • Authority: Internal Revenue Service

Reader note

  • Margin101 uses this source only for the pages listed below.
  • Market-wide background lives on the hub, not repeated on every source page.

Source monitoring history

See when this source record was first published, what changed, and what later checks of the official source found.

  1. No change

    Margin101 rechecked IRS Publication 15 and confirmed the 2026 employer FICA claims remain unchanged.

    Source
    Internal Revenue Service — US 2026 employer FICA components
  2. Initial publication

    Published the verified US 2026 employer FICA components source reference in the en-us DataHub.

    Source
    Internal Revenue Service — US 2026 employer FICA components
    Version
    2026-07-16
    Change type
    published
  3. No change

    Margin101 checked the archived official evidence supporting US 2026 employer FICA components.

    Source
    Internal Revenue Service — US 2026 employer FICA components

Used by Margin101

Source notes

IRS Publication 15 (2026). The monitored claims are educational reference context; the scope shown in the table controls how Margin101 uses each claim.