The Social Security wage base for 2027 is $192,300, up $7,800 from $184,500 in 2026. The IRS and CMS have also published the 2027 HSA and high deductible health plan limits, the 10.22% required contribution percentage for employer coverage under section 36B and the ACA out-of-pocket limit. The IRS pages we checked on October 27, 2026 show no 2027 figure for the 401(k), IRA, health FSA or commuter limits, so this page lists them as pending with no 2027 number.
Each figure names the document behind it. Two things in the official sources are easy to misread. The IRS and CMS each publish a “required contribution percentage” for 2027, 10.22% and 8.50%, and the two serve different rules. The Department of Labor page that prints the overtime salary thresholds says nothing about the court rulings that vacated the 2024 rule.
All 5 changes on this pageIn date order, each with who it affects, what to do and the source
January 2027In 64 days5 changes
ACA cost-sharing limit for 2027 is $12,000 self-only
CMS guidance dated January 29, 2026 sets the 2027 maximum annual limitation on cost sharing at $12,000 for self-only coverage and $24,000 for other than self-only coverage. The event spans the 2027 benefit year.
Fri, Jan 1 to Fri, Dec 31, 2027
- Who
- Issuers of ACA-compliant health plans; employers that sponsor group health plans should ask their carrier whether the limit applies to their plan year
- Do
- Ask your carrier or benefits adviser to confirm your 2027 out-of-pocket maximums against $12,000 self-only and $24,000 other than self-only.
HSA limits for 2027: $4,500 self-only, $9,000 family
Rev. Proc. 2026-24 sets the 2027 HSA contribution limit at $4,500 for self-only coverage and $9,000 for family coverage. A high deductible health plan needs a deductible of at least $1,750 self-only or $3,500 family, and an out-of-pocket maximum of no more than $8,700 or $17,400. The event spans calendar year 2027.
Fri, Jan 1 to Fri, Dec 31, 2027
- Who
- Employers that offer HSAs or high deductible health plans
- Do
- Update 2027 HSA payroll caps and HDHP plan designs to these limits before open enrollment. The revenue procedure states no catch-up amount for age 55 and over; the Code sets that catch-up at $1,000 (26 U.S.C. 223(b)(3)).
IRS required contribution percentage (section 36B) is 10.22 percent for plan years beginning in 2027
Rev. Proc. 2026-26 sets the required contribution percentage under section 36B(c)(2)(C)(i)(II) at 10.22 percent for plan years beginning in calendar year 2027. The event spans the calendar year in which those plan years begin.
Fri, Jan 1 to Fri, Dec 31, 2027
- Who
- Employers that offer group health coverage
- Do
- The 10.22 percent figure applies to plan years that begin on any date in 2027, including non-calendar plan years. When you set 2027 employee contributions, compare them with 10.22 percent through the affordability safe harbor your plan uses, and confirm the method with your benefits adviser.
Social Security cost-of-living adjustment of 3.6 percent
SSA's notice in the Federal Register on October 26, 2026 (91 FR 67380) states a 3.6 percent cost-of-living increase in Social Security benefits effective December 2026, for individuals eligible for December 2026 benefits, payable in January 2027 and thereafter. SSA's October 14, 2026 press release says the increase begins in January 2027.
- Who
- Social Security and SSI beneficiaries, including employees who already draw benefits
- Do
- Tell employees near retirement that Social Security benefits rise 3.6 percent beginning in January 2027.
Social Security taxable maximum is $192,300 for 2027
SSA's notice in the Federal Register on October 26, 2026 (91 FR 67380) states that the OASDI contribution and benefit base is $192,300 for remuneration paid in 2027, up from the current base of $184,500. The event spans calendar year 2027.
Fri, Jan 1 to Fri, Dec 31, 2027
- Who
- US employers that withhold Social Security tax
- Do
- Set the 2027 Social Security wage base to $192,300 in payroll systems before the first 2027 pay run.
What is announced for 2027
SSA, the IRS and CMS published most of these figures, the Code fixes the last two, and we found no date for any update.
| Limit | 2027 amount | Status | Document | Next update |
|---|---|---|---|---|
| Social Security wage base (taxable maximum) | $192,300, against $184,500 in 2026 | Enacted | SSA notice, 91 FR 67380 (October 26, 2026); SSA Contribution and Benefit Base | None found |
| HSA contribution limit | $4,500 self-only; $9,000 family | Enacted | Revenue Procedure 2026-24 | None found |
| High deductible health plan, minimum deductible | $1,750 self-only; $3,500 family | Enacted | Revenue Procedure 2026-24 | None found |
| High deductible health plan, maximum out-of-pocket expenses | $8,700 self-only; $17,400 family | Enacted | Revenue Procedure 2026-24 | None found |
| Excepted benefit HRA, most that may be newly available for the plan year | $2,250 for plan years beginning in 2027 | Enacted | Revenue Procedure 2026-24 | None found |
| Employer coverage affordability (required contribution percentage, section 36B) | 10.22% for plan years beginning in calendar year 2027 | Enacted | Revenue Procedure 2026-26 | None found |
| ACA maximum annual limitation on cost sharing | $12,000 self-only; $24,000 other than self-only, against $10,600 and $21,200 in 2026 | Enacted | CMS guidance dated January 29, 2026 | None found |
| HSA catch-up, age 55 and over | $1,000 | In force | 26 U.S.C. 223(b)(3); IRS Publication 969 (2025) | None found |
| Dependent care FSA | $7,500, or $3,750 if married filing separately, for tax years beginning after 2025 | In force | 26 U.S.C. 129(a)(2)(A); IRS Publication 15-B (2026) | None found |
Social Security and Medicare
SSA’s notice in the Federal Register on October 26, 2026 (91 FR 67380) states that the OASDI contribution and benefit base is $192,300 for remuneration paid in 2027. The notice puts the current base at $184,500, so the maximum earnings subject to Social Security tax rise by $7,800, or 4.2%. The IRS gives the Social Security tax rate as 6.2% for the employer and 6.2% for the employee. At those rates the most Social Security tax an employer pays on one employee rises from $11,439.00 to $11,922.60, which is $483.60 more, and the employee’s share rises by the same amount.
Medicare tax has no wage base limit. An employer withholds the 0.9% Additional Medicare Tax on Medicare wages it pays an employee above $200,000 in a calendar year, without regard to filing status, and there is no employer match.
SSA’s press release of October 14, 2026 announced a 3.6% cost-of-living adjustment beginning in January 2027. The Federal Register notice makes the increase effective December 2026, for individuals eligible for December 2026 benefits, payable in January 2027 and thereafter. Increased SSI payments begin on December 31, 2026. For employees who draw Social Security and keep working, the 2027 earnings limit is $25,560 for people younger than full retirement age and $67,920 for people reaching full retirement age in 2027.
HSA and high deductible health plan limits
Revenue Procedure 2026-24 provides the 2027 inflation adjusted amounts for Health Savings Accounts and is effective for HSAs for calendar year 2027. The IRS posted it on its Drop directory on May 29, 2026. The HSA limit is $4,500 for self-only coverage and $9,000 for family coverage. The high deductible health plan deductible and out-of-pocket limits are in the table above.
The revenue procedure states no catch-up amount for people aged 55 and over. The Code sets that catch-up at $1,000 for 2009 and thereafter, and its inflation adjustment names other subsections. IRS Publication 969 (2025) says the limit of an eligible individual who is 55 or older at the end of the tax year is increased by $1,000.
Employer coverage affordability and the ACA cost-sharing limit
Revenue Procedure 2026-26 sets the required contribution percentage at 10.22% for plan years beginning in calendar year 2027, for purposes of section 36B(c)(2)(C)(i)(II) of the Internal Revenue Code. The IRS posted it on its Drop directory on July 21, 2026. The IRS’s employer shared responsibility Q&A says employer coverage is affordable when the employee’s required contribution is no more than 9.5 percent (as adjusted) of household income. It adds that the IRS releases the adjusted percentage each year in a revenue procedure.
Revenue Procedure 2026-26 does not mention section 4980H, the employer shared responsibility provision. Our reading is that 10.22% is the adjusted figure the Q&A refers to for 2027 plan years, because Revenue Procedure 2026-26 is the 2027 revenue procedure that sets the required contribution percentage.
The CMS 8.50% is a different figure. It is the 2027 required contribution percentage under section 5000A of the Code, and CMS says it is still used to decide whether people aged 30 and over qualify for an affordability exemption that allows enrollment in catastrophic coverage.
The same CMS guidance, dated January 29, 2026, sets the 2027 maximum annual limitation on cost sharing at $12,000 for self-only coverage and $24,000 for other than self-only coverage. The CMS regulations and guidance listing shows no revised 2027 version. The guidance does not say how the limit applies to group plans with non-calendar plan years, so ask your carrier which limit your plan year uses.
Limits the IRS has not announced
The IRS retirement page, last reviewed August 24, 2026, shows limits for 2023 to 2026 only. The IRS Newsroom lists IR-2026-128 of October 23, 2026 as its latest release, and none of the 15 releases from September 25 to October 23, 2026 has a headline about 2027 limits. The IRS Drop page’s newest revenue procedures, dated October 22, 2026, concern correction programs, not 2027 limits. We found no IRS statement of when the 2027 amounts will come out, so the table gives no date.
Last year the IRS announced the 2026 retirement plan limits on November 13, 2025. The 2026 amounts below are in force now and are not 2027 amounts.
| Limit | 2026 amount (in force now) | 2027 amount | Document |
|---|---|---|---|
| 401(k) elective deferral | $24,500 | Pending | IRS retirement page |
| 401(k) catch-up, age 50 and over | $8,000 | Pending | IRS retirement page; IR-2025-111 |
| 401(k) catch-up, ages 60 to 63 | $11,250 | Pending | IRS retirement page; IR-2025-111 |
| IRA contribution | $7,500 | Pending | IRS retirement page |
| IRA catch-up | $1,100 | Pending | IRS retirement page |
| SIMPLE maximum contribution | $17,000 | Pending | IRS retirement page |
| Defined contribution plan limit | $72,000 | Pending | IRS retirement page |
| Annual compensation limit | $360,000 | Pending | IRS retirement page |
| Highly compensated employee threshold, retirement plan testing | $160,000 | Pending | IRS retirement page |
| Health FSA salary reduction limit | $3,400 | Pending | Publication 15-B (2026) |
| Commuter transit pass and highway vehicle, monthly | $340 | Pending | Publication 15-B (2026) |
| QSEHRA maximum reimbursement | $6,450 self-only; $13,100 family | Pending | Revenue Procedure 2025-32 |
In the IRS table, the 401(k) elective deferral limit rose from $22,500 in 2023 to $23,000 in 2024, $23,500 in 2025 and $24,500 in 2026. We would not copy a 2026 limit into a 2027 form.
Overtime thresholds after the court rulings
The federal salary threshold for the executive, administrative and professional exemptions is $684 per week, equivalent to $35,568 a year. The highly compensated employee test is $107,432 a year, including at least $684 per week paid on a salary or fee basis. Those levels come from the regulation text of the 2019 final rule, which DOL restored.
The 2024 rule had scheduled two increases in the standard salary level, to $844 per week on July 1, 2024 and $1,128 per week on January 1, 2025. The U.S. District Court for the Eastern District of Texas issued an order vacating it on November 15, 2024, and the Northern District of Texas did the same on December 30, 2024. Both orders remain final judgments after the Fifth Circuit dismissed the appeal in each case on May 5 and 7, 2026, respectively. DOL then published a final rule, labeled a technical amendment, in the Federal Register on May 15, 2026, at 91 FR 27833, effective that day. It removes the 2024 text from the Code of Federal Regulations. It introduces no new salary level.
The DOL earnings thresholds page that prints $684 and $107,432 does not mention the 2024 rule or its vacatur. When you document your exemption tests, cite the Federal Register rule at 91 FR 27833. This page covers federal figures only. State minimum wage rates are in Minimum Wage by State 2027.
Figures in force with no announced 2027 change
We found no source announcing a change to any of these figures for 2027, and no date for one.
| Limit | Amount | Document |
|---|---|---|
| FUTA tax rate | 6.0% | IRS Topic no. 759, reviewed September 24, 2026 |
| FUTA maximum credit | Up to 5.4% of FUTA taxable wages | IRS Topic no. 759 |
| FUTA wage base | First $7,000 paid to each employee in the year | IRS Topic no. 759 |
| Additional Medicare Tax, employer withholding threshold | Wages above $200,000 in a calendar year | IRS Topic no. 560, reviewed October 9, 2026 |
| Federal minimum wage | $7.25 per hour for covered nonexempt employees | DOL Minimum Wage |
| Salary level, executive, administrative and professional exemptions | $684 per week ($35,568 a year) | DOL earnings thresholds page |
| Highly compensated employee test, FLSA exemption | $107,432 a year, including at least $684 per week | DOL earnings thresholds page |
Section 3301 of the Internal Revenue Code imposes the FUTA tax at 6 percent of the total wages an employer pays during the calendar year. With the full 5.4% credit, the 6.0% rate leaves 0.6%, which is $42 on the first $7,000 paid to an employee.
What we could not confirm
- The date the IRS will release the notices that set the pending 2027 limits. We found no IRS statement of it.
- How the CMS cost-sharing limit applies to group plans with non-calendar plan years. The guidance does not say.
- Any new DOL overtime salary level. The technical amendment sets none, and the DOL Overtime pay page announces no rulemaking.
- Publication dates printed in Revenue Procedures 2026-24 and 2026-26: their first pages show none, so the May 29 and July 21, 2026 dates above are the IRS’s posting times on its Drop directory.
What to do before the first 2027 payroll run
Set the Social Security wage base to $192,300 and check that the 6.2% employee and employer rates stop at that amount. Load the HSA and high deductible health plan limits into 2027 plan documents and payroll caps now, since Revenue Procedure 2026-24 is already out.
Leave the 401(k), FSA and commuter limits open until the IRS publishes them. Check the IRS Newsroom again on November 13, 2026, the anniversary of last year’s retirement limit release. The Payroll Calendar 2027 (Biweekly and Semi-Monthly) has the pay dates, HR and Payroll Filing Deadlines 2027 (US) has the filing dates, US Employment Law Changes 2027 lists the other dated changes in the US, and the HR Compliance Calendar 2027 covers them across countries.
Count the employees you expect to earn $192,300 or more in 2027. Each one adds $483.60 to the employer’s Social Security tax. Multiply the count by $483.60, enter the result in the HR Budget Template 2027, then come back after November 13 for the retirement and FSA limits.
Written and reviewed by the HR Riant Editorial Team. General information, not legal advice.