databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Social Security tax rate — employee share

6.2 %

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

The rate of social security tax on taxable wages is 6.2% each for the employer and employee.
key
us/social-security/employee-rate
value
6.2 %
period
2026
effective
2026-01-01 to date
source
https://www.irs.gov/pub/irs-pdf/p15.pdf
verified
2026-10-03 — fresh (34 days ago; next check by 2026-11-01)
next expected change
2027-01-01 (annual: a fixed day each year)
scope
Employees and employers (FICA). Self-employed pay both halves (12.4%) under SECA.
hash
sha256:3afe31942df24cb7f88c643f8dcfb9971c04b76feb759b0dfca9efac442722b3
signature
EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/us/social-security/employee-rate?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/us/social-security/employee-rate

{
  "protocol": "verified-facts/0.3",
  "key": "us/social-security/employee-rate",
  "label": "Social Security tax rate — employee share",
  "value": 6.2,
  "unit": "%",
  "period": "2026",
  "effectiveFrom": "2026-01-01",
  "effectiveTo": null,
  "source": "https://www.irs.gov/pub/irs-pdf/p15.pdf",
  "quote": "The rate of social security tax on taxable wages is 6.2% each for the employer and employee.",
  "verifiedDate": "2026-10-03",
  "nextScheduledRefresh": "2026-11-01",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "status": "fresh",
  "ageDays": 34,
  "maxAgeDays": null,
  "scope": "Employees and employers (FICA). Self-employed pay both halves (12.4%) under SECA.",
  "hash": "sha256:3afe31942df24cb7f88c643f8dcfb9971c04b76feb759b0dfca9efac442722b3",
  "signature": {
    "alg": "EdDSA",
    "kid": "db-2026-10",
    "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..wiJ0-KVH_TYiv8UPcTGPxKUenOss7gouM7NREBNqX_9INML9XqIVHm5K-jo_rhgJWN-JlS9zvRpP4XU5HDROCw",
    "keys": "https://databutler.dev/.well-known/jwks.json"
  },
  "publisher": {
    "name": "Data Butler",
    "url": "https://databutler.dev/"
  },
  "cite": {
    "url": "https://databutler.dev/facts/us/social-security/employee-rate",
    "text": "databutler.dev, verified 2026-10-03 against https://www.irs.gov/pub/irs-pdf/p15.pdf"
  }
}