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The 2026 Cost-of-Living Adjustment ( COLA ) is set at 2.8% , beginning with payments in January 2026.

If filing as an individual, 50% of benefits are taxable if combined income is $25,000–$34,000, and up to 85% is taxable if over $34,000. Key presentation topics found in searches include: ss.pptx

The total FICA contribution is 12.4% (6.2% from workers, 6.2% from employers). The 2026 Cost-of-Living Adjustment ( COLA ) is set at 2

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ss.pptx

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