{
  "lastUpdated": "2026-10-06",
  "source": "SSA (Social Security Administration) — annual FICA notice",
  "sourceUrl": "https://www.ssa.gov/oact/cola/cbb.html",
  "license": "CC0 1.0 (public domain)",
  "data": {
    "combined": {
      "selfEmployedRate": 0.153,
      "standardEmployeeRate": 0.0765
    },
    "medicare": {
      "additionalRate": 0.009,
      "additionalThreshold": {
        "single": 200000,
        "marriedFilingJointly": 250000,
        "marriedFilingSeparately": 125000,
        "headOfHousehold": 200000
      },
      "employeeRate": 0.0145
    },
    "socialSecurity": {
      "employeeRate": 0.062,
      "employerRate": 0.062,
      "maxEmployeeTax": 11439,
      "selfEmployedRate": 0.124,
      "wageBase": 184500
    }
  }
}