Federal & State Constants 2017 - 2026

Federal Social Security (FICA), Federal Unemployment Tax (FUTA) and Medicare Rates & Maximums


2026
2025
2024
2023
2022
2021
2020
2019
2018
2017
FICA Maximum Wage Base
184,500
176,100
168,600
160,200
147,000
142,800
137,700
132,900
128,700
127,200
FICA
Tax Rate

6.20% Social Security
1.45% Medicare
FICA Maximum Tax
11,439.00
10,918.20
10,453.20
9,932.40
9,114.00
8,853.60
8,537.40
8,239.80
7,960.80
7,886.40
Medicare
0.9% additional tax
on wages in excess
of 200,000
FUTA Taxable Wage Base
7,000
FUTA
Tax Rate

6.0 %
FUTA Maximum Credit
5.4 %
Minimum FUTA
Deposit Rate

0.6 %
US Withholding
Allowance

4,300
4,200
4,150
4,050
4,000
CA SDI
Maximum

no max
153,164
145,600
128,298
122,909
118,371
114,967
110,902
106,742
CA SDI
Rate

1.3 %
1.2 %
1.1 %
0.9 %
1.1 %
1.2 %
1.0 %
0.9 %

2026
2025
2024
2023
2022
2021
2020
2019
2018
2017


Copyright (c) 2003-2026 Q.W.Page Associates Inc., All Rights Reserved.