The Retirement Numbers: social security
2026 law · reviewed September 5, 2026
| Figure | 2026 | Note |
|---|---|---|
| Cost-of-living adjustment | 2.8% | Effective December 2025, payable January 2026 |
| Maximum taxable earnings (wage base) | $184,500 | Up from $176,100 |
| Earnings test, under full retirement age | $24,480 | $1 withheld per $2 over |
| Earnings test, the year you reach full retirement age | $65,160 | $1 per $3 over, months before FRA only |
| Earnings for one quarter of coverage | $1,890 | |
| Benefits become taxable above (provisional income) | $25,000 single · $32,000 joint | Up to 50% taxable; not indexed |
| Up to 85% taxable above | $34,000 single · $44,000 joint | Not indexed |
2026 Social Security figures (Federal Register, 90 FR 49047) and the unindexed taxation thresholds (26 U.S.C. § 86).
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