A Social Security Administration notice scheduled to be published in the Federal Register on October 26 details the 2027 benefit and earnings parameters accompanying a 3.6 percent cost-of-living adjustment. Maximum federal Supplemental Security Income payments will be $1,029 a month for an eligible individual and $1,544 for an eligible individual with an eligible spouse.
The notice sets out different rules for benefit payments, earnings that can affect benefits and earnings subject to Social Security taxes. The figures are not interchangeable.
When higher benefit rates apply
The notice says the 3.6 percent adjustment applies to Social Security benefits for December 2026, payable in January 2027 and thereafter, for the covered eligible beneficiaries. Federal SSI rates increase for January 2027 payments, which the notice says will be paid on December 31, 2026.
These are program rates and timing rules. The notice does not determine an individual reader's award or net payment.
Earnings while receiving benefits
For retirement beneficiaries who reach normal retirement age after 2027, the 2027 annual earnings-test exempt amount is $25,560. The notice says SSA withholds $1 in benefits for each $2 of earnings above that amount.
For people reaching normal retirement age during 2027, the higher annual amount is $67,920, with $1 withheld for each $3 above the applicable amount for months before reaching that age. The higher test applies only to earnings in those earlier months.
For disability determinations, the monthly earnings thresholds above which a person is ordinarily considered to be engaging in substantial gainful activity will be $1,770 for non-blind people with a determined disability and $2,950 for statutorily blind people under title II. The notice separately sets $1,270 as the monthly earnings threshold above which a month counts toward a disability beneficiary's trial work period.
The taxable earnings base
The 2027 Social Security contribution and benefit base will be $192,300. The notice describes this as both the maximum annual earnings on which Social Security taxes are paid and the maximum annual earnings used to determine Social Security benefits.
That tax base is separate from the earnings-test amounts that can lead to withheld retirement benefits. For eligibility or claiming questions, the notice directs readers to SSA or 1-800-772-1213.