After a year of market swings and slowly creeping inflation, high-income earners will see a subtle but costly change in 2026: a higher Social Security tax bill. “High earners will pay slightly more Social Security tax in 2026 simply because the wage base rises,” said Bryan Bibbo, CFP and partner at JL Smith Holistic Wealth Management. While the tax rate remains unchanged, the amount of income subject to it, the wage base, rises from $176,100 to$184,500. Who Qualifies as a High Earner? In practical te ...