U.S: Federal Publication 15 (2026) Withholding and Social Security/Medicare Employer Guidance

The Internal Revenue Service’s 2026 Publication 15 clarifies federal income tax withholding procedures, Social Security and Medicare tax rates and the taxable wage base of $184,500, and continued use of existing withholding methods for supplemental and backup withholding. Employers must withhold Social Security/TRF contributions at 6.2 % each for employer and employee up to the wage base and Medicare at 1.45 % with no wage limit. Federal wage reporting thresholds and methods remain defined by Pub 15 for 2026 tax year.

Effective Date

• Tax year beginning 1 Jan 2026

Published

• IRS Publication 15 (2026) on IRS official site

Payroll action

• Update payroll tax tables and calculations to reflect the 2026 Social Security wage base limit of $184,500 and ensure withholding logic for Medicare and federal income tax adheres to Pub 15 guidance.

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