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The Payroll Tax Cap and the maximum Social Security benefit

The payroll tax cap is the point at which you no longer need to pay Social Security FICA tax on your earnings which, for those in the higher income brackets, means they get an increase in their net pay when the tax cap is reached. The payroll tax cap for 2019 is $132,900 so, while those with low and middle incomes may never reach that level, those in a higher income bracket stop contributing to Social Security when their earnings reach the tax cap. So, is that fair? Well, if you consider that those in the higher income brackets are also restricted in the amount of Social Security benefit they can collect, the logic becomes more clear. The maximum monthly Social Security benefit for anyone retiring in 2019 is $2,861 – even those millionaires who stopped contributing to SS when they reached $132,900 in earnings. And these levels are adjusted annually to keep up with inflation, as explained in this Forbes article by contributor David Rae. The article goes on to touch on how to get an estimate of your Social Security benefit and when benefits become taxable. Click here to read more.

Also, if you’re unsure about your individual situation under Social Security or have questions about your personal benefit entitlements, note that the AMAC Foundation provides an independent free-to-the-public Social Security Advisory service to help Americans navigate the complexities of this program. Learn more about it here…

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