What Is OASDI on a Paycheck? Rates, Wage Limits, and Examples

Key takeaways

• OASDI is commonly called Social Security and is one component of FICA.
• The 2026 employee rate is 6.2% on covered earnings up to $184,500.
• The maximum employee OASDI withholding for 2026 is therefore $11,439.
• Medicare is separate and continues after the OASDI wage base is reached.

What the OASDI deduction funds

The Social Security Administration describes OASDI as the program that pays eligible retirement, survivor, and disability benefits. The deduction does not represent a personal savings-account deposit, and paying tax in one period does not by itself establish a specific future benefit. Eligibility and benefit calculations follow Social Security law and an individual’s covered earnings record.

A payroll system may label the same tax “Social Security,” “SS,” “OASDI,” or “FICA-SS.” It should not be confused with SSI, which means Supplemental Security Income and is a different program, or with Medicare, the other main FICA component.

2026 OASDI rate and wage limit

The Social Security Administration calculates the annual base under a statutory wage-indexing formula and lists $184,500 for 2026 as of this review. Multiplying that base by the listed 6.2% employee rate gives $11,439; later guidance or individual payroll facts may affect how the rule applies.

Worked examples

Assume all listed wages are covered and the employee has not yet reached the annual base:

If YTD covered wages are $183,500 before a $2,500 check, only $1,000 of that check would ordinarily remain below the 2026 base for that employer. The OASDI deduction on that final portion would be $62, after which the employer would generally stop OASDI withholding for the rest of 2026. Medicare could still apply to the full covered wage amount.

What if you have two employers?

Each employer generally withholds based on the covered wages it pays and may not know the wages paid by another employer. If combined wages exceed the annual base, total employee Social Security withholding can exceed $11,439 in 2026. IRS instructions say an eligible worker with multiple employers may claim excess Social Security tax on the applicable federal income tax return. Spouses filing jointly calculate the limit separately for each spouse.

If one employer by itself withholds more than the maximum on that employer’s wages, contact that employer for an adjustment. IRS Topic 608 distinguishes a single-employer error from excess caused by multiple employers.

How to check the line on your pay stub

• Find current and YTD Social Security or OASDI taxable wages.
• Multiply covered current wages by 6.2%, allowing for the wage base and payroll rounding.
• Compare YTD withholding with 6.2% of YTD covered wages, capped at $11,439 for 2026.
• Ask payroll about differences caused by corrections, taxable fringe benefits, tips, exemptions, or earlier payrolls.

Do not apply the 6.2% test to gross pay automatically. A pay stub may contain reimbursements or other items that are not OASDI wages, while certain taxable fringe benefits may be included in the wage base without being a cash payment.

Where this comes from

• Social Security Administration, Contribution and Benefit Base (opens in a new tab)
• Social Security Administration, OASDI Program Reference (opens in a new tab)
• IRS Topic 751, Social Security and Medicare Rates (opens in a new tab)
• IRS General Instructions for Forms W-2 and W-3 (2026) (opens in a new tab)