
2026 Payroll Alert for Trucking Fleets: Higher Social Security Wage Base, California SDI at 1.3% (Uncapped), and Feb. 15 W‑4 Deadline
What changed on January 1, 2026 Trucking employers processing 2026 payroll should note several tax updates now in effect. The Social Security (OASDI) taxable wage base rose to $184,500 for 2026, with the OASDI rate unchanged at 6.2% for both employer and employee (12.4% combined). Medicare remains 1.45% each (no…













