Social Security Quick Reference Guide for 2026
This quick reference guide provides key Social Security numbers to help you in planning. The percentages shown here are applied to the primary insurance amount (PIA) of the worker on whose earnings record benefits are being claimed. The PIA can be found on the worker’s Social Security statement. It is an estimate of the benefit amount if claimed at full retirement age (FRA). You can obtain your latest statement by opening an account at ssa.gov/myaccount.
| 2026 Numbers |
| Maximum wage base |
COLA |
Bend points
if 62 in 2026 |
PIA for max earner
born in 1964 |
| $184,500 |
2.8% |
$1,286 / $7,749 |
$4,216.90 |
| Earnings needed for 1 quarter of coverage |
Payroll tax rate (employee/employer each, SS only) |
SS tax for max earner in 2026 |
Assets in Trust Fund |
| $1,890 |
6.2% |
$11,439 |
$2.7 trillion |
| 2026 Earnings Test Amounts |
| Pre-FRA (annual) |
Pre-FRA (monthly) |
FRA year (annual) |
FRA year (monthly) |
| $24,480 |
$2,040 |
$65,160 |
$5,430 |
| Worker: Retirement benefit as a percentage of PIA, beginning at age… |
| Year of birth |
FRA |
62 |
63 |
64 |
65 |
66 |
67 |
68 |
69 |
70 |
| 1943–1954 |
66 |
75.00% |
80.00% |
86.67% |
93.33% |
100.00% |
108.00% |
116.00% |
124.00% |
132.00% |
| 1955 |
66 + 2 mo. |
74.17% |
79.17% |
85.56% |
92.22% |
98.89% |
106.67% |
114.76% |
122.78% |
130.67% |
| 1956 |
66 + 4 mo. |
73.33% |
78.33% |
84.44% |
91.11% |
97.78% |
105.36% |
113.40% |
121.44% |
129.33% |
| 1957 |
66 + 6 mo. |
72.50% |
77.50% |
83.33% |
90.00% |
96.67% |
104.02% |
112.06% |
120.10% |
128.00% |
| 1958 |
66 + 8 mo. |
71.67% |
76.67% |
82.22% |
88.89% |
95.56% |
102.67% |
110.72% |
118.76% |
126.67% |
| 1959 |
66 + 10 mo. |
70.83% |
75.83% |
81.11% |
87.78% |
94.44% |
101.33% |
109.38% |
117.42% |
125.33% |
| 1960 and later |
67 |
70.00% |
75.00% |
80.00% |
86.67% |
93.33% |
100.00% |
108.00% |
116.00% |
124.00% |
Source: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300615101
Spouse: % of worker’s PIA if spouse not eligible on own work record
if spouse claims at age… |
| Year of birth |
FRA |
62 |
63 |
64 |
65 |
66 |
67 |
| 1943–1954 |
66 |
35.00% |
37.50% |
41.67% |
45.84% |
50.00% |
50.00% |
| 1955 |
66 + 2 mo. |
34.59% |
37.09% |
40.97% |
45.14% |
49.31% |
50.00% |
| 1956 |
66 + 4 mo. |
34.17% |
36.67% |
40.28% |
44.45% |
48.61% |
50.00% |
| 1957 |
66 + 6 mo. |
33.75% |
36.25% |
39.59% |
43.75% |
47.92% |
50.00% |
| 1958 |
66 + 8 mo. |
33.34% |
35.84% |
38.89% |
43.06% |
47.22% |
50.00% |
| 1959 |
66 + 10 mo. |
32.92% |
35.42% |
38.20% |
42.36% |
46.53% |
50.00% |
| 1960 and later |
67 |
32.50% |
35.00% |
37.50% |
41.67% |
45.84% |
50.00% |
Source: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300615201
Spouse: % of spousal excess added to spouse’s earned benefit
(½ worker PIA − spouse PIA) if spouse claims spousal benefit at age… |
| Year of birth |
FRA |
62 |
63 |
64 |
65 |
66 |
67 |
| 1943–1954 |
66 |
70.00% |
75.00% |
83.33% |
91.67% |
100.00% |
100.00% |
| 1955 |
66 + 2 mo. |
69.17% |
74.17% |
81.94% |
90.28% |
98.61% |
100.00% |
| 1956 |
66 + 4 mo. |
68.33% |
73.33% |
80.56% |
88.89% |
97.22% |
100.00% |
| 1957 |
66 + 6 mo. |
67.50% |
72.50% |
79.17% |
87.50% |
95.83% |
100.00% |
| 1958 |
66 + 8 mo. |
66.67% |
71.67% |
77.78% |
86.11% |
94.44% |
100.00% |
| 1959 |
66 + 10 mo. |
65.83% |
70.83% |
76.39% |
84.72% |
93.06% |
100.00% |
| 1960 and later |
67 |
65.00% |
70.00% |
75.00% |
83.33% |
91.67% |
100.00% |
Source: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300615201
| Survivor: % of original survivor benefit* if survivor claims at age… |
| Year of birth |
FRA |
60 |
61 |
62 |
63 |
64 |
65 |
66 |
67 |
| 1945–1956 |
66 |
71.50% |
76.30% |
81.00% |
85.80% |
90.50% |
95.30% |
100.00% |
100.00% |
| 1957 |
66 + 2 mo. |
71.50% |
76.10% |
80.70% |
85.40% |
90.00% |
94.60% |
99.20% |
100.00% |
| 1958 |
66 + 4 mo. |
71.50% |
76.00% |
80.50% |
85.00% |
89.50% |
94.00% |
98.50% |
100.00% |
| 1959 |
66 + 6 mo. |
71.50% |
75.90% |
80.30% |
84.70% |
89.00% |
93.40% |
97.80% |
100.00% |
| 1960 |
66 + 8 mo. |
71.50% |
75.80% |
80.10% |
84.30% |
88.60% |
92.90% |
97.20% |
100.00% |
| 1961 |
66 + 10 mo. |
71.50% |
75.70% |
79.80% |
84.00% |
88.20% |
92.40% |
96.50% |
100.00% |
| 1962 and later |
67 |
71.50% |
75.60% |
79.60% |
83.70% |
87.80% |
91.90% |
95.90% |
100.00% |
Source: https://secure.ssa.gov/apps10/poms.nsf/lnx/0300615305
*Original benefit (OB) is decedent’s benefit at death but no less than 82.5% of decedent’s PIA. If decedent died before FRA and before claiming, OB is decedent’s PIA. If decedent died after FRA and before claiming, OB is amount decedent would have received at death including delayed credits.
| Social Security cost-of-living adjustments (COLAs) |
| Year Announced (in October) |
Year benefits are affected (starting in January) |
% COLA |
Year Announced (in October) |
Year benefits are affected (starting in January) |
% COLA |
| 1984 |
1985 |
3.5 |
2005 |
2006 |
4.1 |
| 1985 |
1986 |
3.1 |
2006 |
2007 |
3.3 |
| 1986 |
1987 |
1.3 |
2007 |
2008 |
2.3 |
| 1987 |
1988 |
4.2 |
2008 |
2009 |
5.8 |
| 1988 |
1989 |
4.0 |
2009 |
2010 |
0.0 |
| 1989 |
1990 |
4.7 |
2010 |
2011 |
0.0 |
| 1990 |
1991 |
5.4 |
2011 |
2012 |
3.6 |
| 1991 |
1992 |
3.7 |
2012 |
2013 |
1.7 |
| 1992 |
1993 |
3.0 |
2013 |
2014 |
1.5 |
| 1993 |
1994 |
2.6 |
2014 |
2015 |
1.7 |
| 1994 |
1995 |
2.8 |
2015 |
2016 |
0.0 |
| 1995 |
1996 |
2.6 |
2016 |
2017 |
0.3 |
| 1996 |
1997 |
2.9 |
2017 |
2018 |
2.0 |
| 1997 |
1998 |
2.1 |
2018 |
2019 |
2.8 |
| 1998 |
1999 |
1.3 |
2019 |
2020 |
1.6 |
| 1999 |
2000 |
2.5 |
2020 |
2021 |
1.3 |
| 2000 |
2001 |
3.5 |
2021 |
2022 |
5.9 |
| 2001 |
2002 |
2.6 |
2022 |
2023 |
8.7 |
| 2002 |
2003 |
1.4 |
2023 |
2024 |
3.2 |
| 2003 |
2004 |
2.1 |
2024 |
2025 |
2.5 |
| 2004 |
2005 |
2.7 |
2025 |
2026 |
2.8 |
Future COLA projected by Social Security Trustees: 2.4%
| Maximum wages subject to Social Security tax |
| Year |
Maximum wage base ($) |
Year |
Maximum wage base ($) |
| 1981 |
29,700 |
2004 |
87,900 |
| 1982 |
32,400 |
2005 |
90,000 |
| 1983 |
35,700 |
2006 |
94,200 |
| 1984 |
37,800 |
2007 |
97,500 |
| 1985 |
39,600 |
2008 |
102,000 |
| 1986 |
42,000 |
2009 |
106,800 |
| 1987 |
43,800 |
2010 |
106,800 |
| 1988 |
45,000 |
2011 |
106,800 |
| 1989 |
48,000 |
2012 |
110,100 |
| 1990 |
51,300 |
2013 |
113,700 |
| 1991 |
53,400 |
2014 |
117,000 |
| 1992 |
55,500 |
2015 |
118,500 |
| 1993 |
57,600 |
2016 |
118,500 |
| 1994 |
60,600 |
2017 |
127,200 |
| 1995 |
61,200 |
2018 |
128,400 |
| 1996 |
62,700 |
2019 |
132,900 |
| 1997 |
65,400 |
2020 |
137,700 |
| 1998 |
68,400 |
2021 |
142,800 |
| 1999 |
72,600 |
2022 |
147,000 |
| 2000 |
76,200 |
2023 |
160,200 |
| 2001 |
80,400 |
2024 |
168,600 |
| 2002 |
84,900 |
2025 |
176,100 |
| 2003 |
87,000 |
2026 |
184,500 |
| Medicare Part B premiums for 2026 |
| MAGI Single ($) |
MAGI Joint ($) |
Monthly Premium ($) |
Part D Income-related adjustment ($)** |
| ≤ $109,000 |
≤ $218,000 |
$202.90 |
$0.00 |
| $109,001–$137,000 |
$218,001–$274,000 |
$284.10 |
$14.50 |
| $137,001–$171,000 |
$274,001–$342,000 |
$405.80 |
$37.50 |
| $171,001–$205,000 |
$342,001–$410,000 |
$527.50 |
$60.40 |
| $205,001–$499,999 |
$410,001–$749,999 |
$649.20 |
$83.30 |
| ≥ $500,000 |
≥ $750,000 |
$689.90 |
$91.00 |
Source: Social Security Administration
**The Part D income-related adjustment is paid to Medicare and is in addition to any premium paid to the insurance company offering the drug plan.
Resources
Information contained herein is current as of 12/3/2025. It is subject to legislative changes and is not intended to be legal or tax advice. Consult a qualified tax advisor regarding specific circumstances. This material is furnished “as-is” without warranty of any kind. Its accuracy and completeness is not guaranteed and all warranties express or implied are hereby excluded.