What Changed for Your Paycheck in 2026
The federal figures that moved for 2026, what they do to a paycheck, and which states changed their rates.
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The federal numbers that moved
Bracket thresholds and the standard deduction are indexed to inflation, so they rise every year even when the rates do not change. For 2026 the rates remain 10% through 37%. The standard deduction is $16,100 single, $32,200 married filing jointly and $24,150 head of household.
Because the thresholds moved up and the rates did not, someone whose salary did not change sees slightly less federal withholding in 2026 than in 2025. The effect is small, typically a few dollars a paycheck, and it is the reason a January stub can differ from a December one with no other change.
The Social Security wage base
The wage base rose to $184,500 for 2026, which caps the employee Social Security contribution at $11,439 for the year. If you earn above the base, you pay 6.2% for slightly longer into the year than you did in 2025 before the line stops.
Medicare is unchanged at 1.45% with no cap, and Additional Medicare is unchanged at 0.9% above $200,000 single, $250,000 married filing jointly and $125,000 married filing separately. Those three thresholds are fixed in statute and have never been indexed, so more people cross them every year.
The over-65 deduction
A deduction of $6,000 per qualifying taxpayer aged 65 or over applies for 2026. It affects your return rather than your paycheck directly, but if you are still working past 65 it is a reason to revisit Step 4b of your W-4 so that withholding reflects it.
State changes worth knowing
Georgia continued its flat-rate reform and taxes wages at 5.19% for 2026. California removed the taxable wage limit on State Disability Insurance in 2024 and the rate is 1.3% for 2026, which means high earners pay SDI on every dollar rather than stopping part way through the year.
New York paid family leave is 0.432% of wages capped at $411.91 for the year. Ohio continues to exempt the first $26,050 of taxable income and applies a flat 2.75% above it. Each state page carries its own verification date so you can see when it was last checked.
What to do in January
Compare your first paycheck of the year against your last of the old one. Three things change at once: withholding tables, benefit elections that reset, and any deduction that had reached an annual limit and has now restarted. If the difference is larger than a few dollars, one of the latter two is usually the cause rather than the tax tables.
Frequently asked questions
Did tax rates go up in 2026?
No. The federal rates remain 10%, 12%, 22%, 24%, 32%, 35% and 37%. The bracket thresholds and the standard deduction were indexed upward for inflation, which slightly reduces withholding on an unchanged salary.
What is the Social Security wage base for 2026?
$184,500, which caps the employee contribution at $11,439 for the year at the 6.2% rate. Wages above the base carry no further Social Security tax, though Medicare continues with no cap.
Why did my January paycheck change?
Three things reset in January: withholding tables, benefit elections and annual deduction limits. New bracket thresholds usually move a paycheck by a few dollars. A larger change is normally a benefit premium increase or a deduction that restarted after hitting its annual cap.
What is the 2026 standard deduction?
$16,100 for a single filer, $32,200 for married filing jointly and $24,150 for head of household, with an additional $6,000 deduction per qualifying taxpayer aged 65 or over.
Run the numbers. Compare a 2026 figure against your December 2025 pay stub in the paycheck calculator.
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These figures are estimates for informational purposes and are not tax advice. Actual withholding depends on your employer’s payroll system, your year-to-date wages and your specific W-4. Federal rates come from IRS Rev. Proc. 2025-32 and the SSA 2026 announcement; state rates come from each state’s own withholding guide, with the source and verification date published on every state page. Read the methodology, or see who maintains this data.