US Taxes: Federal

Social Security Wage Base Change [Effective January 1, 2026]

The Social Security Administration announced that the Social Security Wage Base has increased from $176,100 in 2025 to $184,500 in 2026. The following is a list of all jurisdictions that are impacted by the SS wage base change for 2026. GPTCI-79926

Tax Code	Tax Name
USA-00000000-003	Federal - Employee Social Security Tax
USA-00000000-004	Federal - Employer Social Security Tax
USA-00000000-055	Federal - Employee Tier 1 Railroad Social Security Tax
USA-00000000-057	Federal - Employer Tier 1 Railroad Social Security Tax
USA-00000000-125	Federal - Employer Railroad Tier 1 SS Sick Pay
USA-00000000-126	Federal - Employee Railroad Tier 1 SS Sick Pay
USA-00080000-112	Colorado - Paid Family and Medical Leave - Employee
USA-00080000-113	Colorado - Paid Family and Medical Leave - Employer
USA-00080000-120	Colorado - Paid Family and Medical Leave Voluntary/Private - Employee
USA-00080000-121	Colorado - Paid Family and Medical Leave Voluntary/Private - Employer
USA-00090000-112	Connecticut - Paid Family and Medical Leave - Employee
USA-00090000-114	Connecticut - Paid Family and Medical Leave - Employer
USA-00090000-120	Connecticut - Paid Family and Medical Leave Voluntary/Private - Employee
USA-00090000-121	Connecticut - Paid Family and Medical Leave Voluntary/Private - Employer
USA-00100000-100	Delaware - Medical Leave - Employer
USA-00100000-101	Delaware - Medical Leave Voluntary/Private - Employer
USA-00100000-102	Delaware - Paid Family Leave - Employee
USA-00100000-103	Delaware - Paid Family Leave Voluntary/Private - Employee
USA-00100000-104	Delaware - Medical Leave - Employee
USA-00100000-105	Delaware - Medical Leave Voluntary/Private - Employee
USA-00100000-106	Delaware - Paid Family Leave - Employer
USA-00100000-107	Delaware - Paid Family Leave Voluntary/Private - Employer
USA-00100000-129	Delaware - Parental Leave - Employer
USA-00100000-130	Delaware - Parental Leave - Employee
USA-00100000-131	Delaware - Parental Leave Voluntary/Private - Employer
USA-00100000-132	Delaware - Parental Leave Voluntary/Private - Employee
USA-00210005-046	Campbell County (KY) - Employee Mental Health Tax
USA-00210005-051	Campbell County (KY) - Employee Occupational Tax
USA-00210015-051	Kenton County - Employee Occupational Tax
USA-00210213-051	Covington City (Kenton County) - Employee Occupational Tax
USA-00210215-051	Crestview Hills City (Kenton County) - Employee Occupational Tax
USA-00210221-051	Edmonton City (Metcalfe County) - Employee Occupational Tax
USA-00210226-051	Florence City (Boone County) - Employee Occupational Tax
USA-00210229-051	Fort Wright City (Kenton County) - Employee Occupational Tax
USA-00210241-051	Jackson City (Breathitt County) - Employee Occupational Tax
USA-00210258-051	Newport City (Campbell County) - Employee Occupational Tax
USA-00210282-051	Warsaw City (Gallatin County) - Employee Occupational Tax
USA-00210284-051	Wilder City (Campbell County) - Employee Occupational Tax
USA-00210295-051	Cold Spring City (Campbell County) - Employee Occupational Tax
USA-00210307-051	Alexandria City (Campbell County) - Employee Occupational Tax
USA-00210317-051	Highland Heights City (Campbell County) - Employee Occupational Tax
USA-00210415-051	Union City (Boone County) – Employee Occupational Tax
USA-00210435-051	Walton City - Employee Occupational Tax
USA-00230000-112	Maine - Paid Family and Medical Leave - Employee
USA-00230000-113	Maine - Paid Family and Medical Leave - Employer
USA-00230000-120	Maine - Paid Family and Medical Leave Voluntary/Private - Employee
USA-00230000-121	Maine - Paid Family and Medical Leave Voluntary/Private - Employer
USA-00250000-087	Massachusetts - Family Leave - Employee
USA-00250000-088	Massachusetts - Family Leave Voluntary/Private - Employee
USA-00250000-100	Massachusetts - Medical Leave - Employer
USA-00250000-101	Massachusetts - Medical Leave Voluntary/Private - Employer
USA-00250000-104	Massachusetts - Medical Leave - Employee
USA-00250000-105	Massachusetts - Medical Leave Voluntary/Private - Employee
USA-00250000-106	Massachusetts - Paid Family Leave - Employer
USA-00250000-107	Massachusetts - Paid Family Leave Voluntary/Private - Employer
USA-00270000-100	Minnesota - Medical Leave - Employer
USA-00270000-101	Minnesota - Medical Leave Voluntary/Private - Employer
USA-00270000-102	Minnesota - Paid Family Leave - Employee
USA-00270000-103	Minnesota - Paid Family Leave Voluntary/Private - Employee
USA-00270000-104	Minnesota - Medical Leave - Employee
USA-00270000-105	Minnesota - Medical Leave Voluntary/Private - Employee
USA-00270000-106	Minnesota - Paid Family Leave - Employer
USA-00270000-107	Minnesota - Paid Family Leave Voluntary/Private - Employer
USA-00410000-112	Oregon - Paid Family and Medical Leave - Employee
USA-00410000-113	Oregon - Paid Family and Medical Leave - Employer
USA-00410000-120	Oregon - Paid Family and Medical Leave Voluntary/Private - Employee
USA-00410000-121	Oregon - Paid Family and Medical Leave Voluntary/Private - Employer
USA-00530000-100	Washington - Medical Leave - Employer
USA-00530000-101	Washington - Medical Leave Voluntary/Private - Employer
USA-00530000-102	Washington - Paid Family Leave - Employee
USA-00530000-103	Washington - Paid Family Leave Voluntary/Private - Employee
USA-00530000-104	Washington - Medical Leave - Employee
USA-00530000-105	Washington - Medical Leave Voluntary/Private - Employee
USA-00530000-106	Washington - Paid Family Leave - Employer
USA-00530000-107	Washington - Paid Family Leave Voluntary/Private - Employer

Federal - Adoption, Transportation and Other Benefits Wages/Rate changes [Effective January 1, 2026]

Internal Revenue Service (IRS) has released Rev. Proc. 2025-32 which provides the federal fringe benefits limits effective 01/01/2026. GPTCI-79143

*Adoption Credit and Exclusion*	2026
Maximum exclusion (Maximum amount that can be excluded for the amounts paid or expenses incurred by an employer furnished pursuant to an adoption assistance program)	$17,670 (informational only - no longer enforced in Dayforce)
Phase-out (The amount excludable from an employee’s gross income begins to phase out when that gross income is in excess of the established threshold)	$265,080 (informational only)
Phase-out (The excludable amount is completely phased out when the gross income exceeds the established maximum limit)	$305,080 (informational only)
*Cafeteria Plans*
Health FSA	$3,400
*Qualified Transportation Benefits*
Monthly limitation on exclusion for CHV transportation or transit pass	$340
Monthly limitation on exclusion for qualified parking	$340

https://www.irs.gov/pub/irs-drop/rp-25-32.pdf