OASDI withholding is the Social Security tax taken from most employees’ paychecks to help fund retirement, survivors, and disability benefits. In 2026, employees generally pay 6.2% of covered wages into OASDI, and employers match that 6.2%. The tax applies only up to the annual Social Security wage base, which is $184,500 for 2026.
If your pay stub shows labels such as OASDI, Fed OASDI/EE, Social Security, or FICA Social Security, they usually refer to the same employee-side Social Security withholding. This guide explains what the deduction means, how much should be withheld, when it stops, and what happens if too much is taken out.
What Is OASDI Withholding?
OASDI stands for Old-Age, Survivors, and Disability Insurance. It is the formal name for the Social Security insurance program funded mainly through payroll taxes.
For most employees, OASDI withholding is automatically deducted from each paycheck. Your employer then contributes an equal amount. The employee and employer portions together make up the Social Security part of FICA taxes.
OASDI should not be confused with federal income tax withholding. Federal income tax depends on factors such as your wages and Form W-4 information, while OASDI generally uses a fixed Social Security tax rate on covered wages up to the annual wage base.
2026 OASDI Withholding Rate and Wage Base
| 2026 OASDI item | Amount |
|---|---|
| Employee Social Security rate | 6.2% |
| Employer Social Security rate | 6.2% |
| Combined OASDI rate | 12.4% |
| 2026 Social Security wage base | $184,500 |
| Maximum employee OASDI withholding | $11,439 |
| Maximum employer OASDI contribution | $11,439 |
The Social Security Administration states that the 2026 OASDI taxable maximum is $184,500. At the 6.2% employee rate, the maximum employee OASDI tax for the year is $11,439.
That wage-base limit applies to Social Security tax, not Medicare tax. Medicare generally continues to apply after your wages exceed the Social Security wage base.
What Does Fed OASDI/EE Mean on a Paycheck?
Fed OASDI/EE usually means the federal OASDI tax withheld from the employee. “EE” is a payroll abbreviation commonly used for employee, while “ER” often means employer.
So if your pay stub lists “Fed OASDI/EE $124,” that generally means $124 of Social Security tax was withheld from that paycheck. Your employer normally pays its own matching Social Security amount separately; the employer match is not deducted from your take-home pay.
If you are trying to understand several unfamiliar lines on your statement, see our guide to how to read a pay stub.
How Is OASDI Withholding Calculated?
For a typical employee below the annual wage base, the basic calculation is:
OASDI withholding = Social Security taxable wages × 6.2%
Example 1: $2,000 paycheck
- Social Security taxable wages: $2,000
- Employee OASDI rate: 6.2%
- OASDI withholding: $2,000 × 0.062 = $124
Your employer would generally contribute another $124 for its employer share.
Example 2: $75,000 annual wages
If all $75,000 is Social Security taxable wages, your annual employee OASDI withholding would be:
$75,000 × 6.2% = $4,650
Example 3: $200,000 annual wages in 2026
Because the 2026 Social Security wage base is $184,500, OASDI does not continue applying to wages above that limit from the same employer once the limit has been reached for the year.
$184,500 × 6.2% = $11,439 maximum employee OASDI withholding for 2026
When Does OASDI Withholding Stop?
For an employee with one employer, Social Security withholding generally stops after that employer has paid the employee $184,500 in Social Security taxable wages during 2026. It can begin again with the first paycheck of the next calendar year because the annual wage base resets.
This is one reason your OASDI deduction may disappear from late-year paychecks if you are a higher earner.
Your year-to-date totals can help you see whether you are approaching the limit. Our guide to YTD on a pay stub explains how those cumulative figures work.
OASDI vs. Federal Income Tax vs. Medicare
| Deduction | What it funds / represents | Typical employee rate | 2026 wage cap? |
|---|---|---|---|
| OASDI / Social Security | Retirement, survivors, disability insurance | 6.2% | Yes — $184,500 |
| Medicare | Hospital insurance portion of Medicare | 1.45% in most cases | No |
| Federal income tax withholding | Prepayment of federal income tax | Varies | No Social Security-style wage cap |
OASDI and Medicare are both parts of FICA, but they have different rules. In 2026, the standard Medicare employee rate is 1.45%, and there is no Medicare wage-base limit. Employers must also withhold an additional 0.9% Medicare tax from an employee’s wages above $200,000 in a calendar year; employers do not match that additional 0.9%.
For a deeper explanation of the income-tax line on your pay stub, see What Is FIT on a Pay Stub?
Is OASDI the Same as FICA?
Not exactly. FICA is the broader payroll-tax system that includes both Social Security and Medicare taxes. OASDI refers specifically to the Social Security portion.
- OASDI: Social Security portion of FICA
- Medicare: Hospital Insurance portion of FICA
- FICA: umbrella term covering both
Is OASDI Withholding Mandatory?
For most employees in covered employment, yes. Employers are generally required to withhold Social Security tax from covered wages and pay the matching employer share.
However, limited exceptions exist. For example, certain students working for the school they attend may qualify for the student FICA exception. Special rules can also apply to certain religious workers, some church employees, and some government employment. These exceptions are specific, so you should not assume you can opt out simply because you do not want the deduction.
What If Too Much OASDI Was Withheld?
Excess Social Security withholding can happen, especially when you work for more than one employer during the same year.
If one employer withheld too much
If a single employer withheld more Social Security tax than it should have, the IRS says the employer should generally correct the overcollection. If the employer does not correct it, Form 843 may be available for a refund claim in qualifying circumstances.
If multiple employers caused the excess
Each employer normally withholds Social Security tax based only on the wages it pays you. If you change jobs or have two jobs, your combined wages may exceed the annual wage base even though neither employer individually knows how much the other paid.
If multiple employers cause your total Social Security withholding to exceed the annual maximum, you may generally claim the excess as a credit on your federal income tax return, subject to IRS rules.
Why Is My OASDI Withholding So High?
OASDI can look large because it is a percentage of Social Security taxable wages rather than a flat dollar amount. When your taxable pay rises, your OASDI deduction generally rises too until you reach the annual wage base.
For example, a $5,000 Social Security-taxable paycheck generally produces $310 of employee OASDI withholding:
$5,000 × 6.2% = $310
If the amount on your pay stub seems inconsistent with 6.2% of your Social Security taxable wages, first check whether the figure you are comparing is gross pay or Social Security taxable pay. Pre-tax benefits and payroll treatment can cause those amounts to differ. See What Is Gross Pay? for the distinction between gross and take-home pay.
How OASDI Works for Self-Employed Workers
Self-employed workers do not have a separate employer withholding the employee share from a paycheck. Instead, Social Security and Medicare taxes are generally handled through self-employment tax.
The Social Security portion of the self-employment tax rate is 12.4%, reflecting both the employee and employer sides, and the combined Social Security and Medicare self-employment tax rate is generally 15.3%. For most self-employed people, that tax applies to 92.35% of net earnings from self-employment before the Social Security wage-base limit and other Schedule SE rules are applied.
Can You Estimate OASDI From Your Paycheck?
Yes. If your Social Security taxable wages are below the annual cap, multiplying those wages by 6.2% gives a useful estimate of employee OASDI withholding.
For a broader take-home-pay estimate that includes taxes and other paycheck effects, use RaiseDelta’s Paycheck Calculator with Taxes.
2026 OASDI Withholding FAQs
What does OASDI stand for?
OASDI stands for Old-Age, Survivors, and Disability Insurance, the official name of the Social Security insurance program.
What is the OASDI withholding rate in 2026?
The employee OASDI rate is 6.2% of covered wages, and the employer generally contributes another 6.2%.
What is the 2026 OASDI wage limit?
The Social Security wage base is $184,500 for 2026.
What is the maximum OASDI withholding for 2026?
At a 6.2% employee rate on the $184,500 wage base, the maximum employee OASDI withholding is $11,439 for 2026.
Does OASDI withholding count as federal income tax withholding?
No. OASDI is Social Security payroll tax. Federal income tax withholding is a separate deduction.
Why did OASDI stop coming out of my paycheck?
If you are a higher earner, one common reason is that your Social Security taxable wages with that employer reached the annual wage base. OASDI withholding usually resumes when the next calendar year begins.
Do I get OASDI withholding back at tax time?
Normally, OASDI is not refunded simply because you file a tax return. It funds Social Security benefits. An important exception is excess Social Security withholding, such as when multiple employers together withhold more than the annual maximum and IRS rules allow you to claim the excess.
Official Sources
- Social Security Administration — Contribution and Benefit Base
- Social Security Administration — 2026 COLA Fact Sheet
- IRS Topic No. 751 — Social Security and Medicare Withholding Rates
- IRS Topic No. 608 — Excess Social Security Tax Withheld
RaiseDelta provides educational information and calculation tools, not individualized tax or legal advice. Payroll and tax treatment can vary based on your employment situation.