Mainly through the taxable earnings cap and the earnings test for those still working.
The taxable earnings cap, which determines how much income is subject to Social Security payroll taxes, is rising for 2026 to $184,500. This means individuals earning over this amount will pay more in Social Security taxes.
Additionally, there is a separate earnings test for retirees who claim benefits before full retirement age; for 2026, this limit is increasing to $24,480.
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