United States: IRS Publication 15 (2026) Federal Withholding & Social Security/Medicare Tax Guidance

The IRS has released Publication 15 (Employer’s Tax Guide) for 2026, detailing federal income tax withholding procedures and payroll tax calculations including Social Security and Medicare contribution rates and the Social Security taxable wage base for the year. Employers must collect Social Security tax at 6.2 % each (employee/employer) up to the wage base of $184,500 and Medicare tax at 1.45 % with no wage limit. Information reporting requirements (Forms W‑2, 1099) remain established by Pub 15.

Effective Date

• Tax year beginning 1 Jan 2026.

Published

• IRS official Publication 15 (2026) posted online.

Payroll action

• Update payroll systems’ federal withholding tables, apply the 2026 Social Security taxable wage base of $184,500, and ensure FICA withholding and reporting logic complies with Pub 15 guidance.

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