Social Security Earnings Test Calculator

Calculate SS withholding if working before FRA ($1 per $2 over $22,320).

By Konstantin Iakovlev · Updated April 2026 · Source: IRS

$
$

Annual Withholding

$5,260.00

Net Monthly Benefit

$1,561.67

Earnings Test

Rule$1 per $2 over $24,480
Excess Earnings$10,520.00
Benefit Withheld$5,260.00
Net Annual Benefit$18,740.00

Use the Social Security Earnings Test Calculator above to calculate your results. Enter your values and see instant results — all calculations run in your browser.

Disclaimer: This calculator is for informational purposes only and does not constitute tax, financial, or legal advice. Results are estimates based on the information you provide and current rates. Always consult a qualified tax professional or financial advisor for advice specific to your situation.

How It Works

Working while collecting Social Security before you hit Full Retirement Age (FRA) can trigger a temporary reduction in your monthly checks, and this tool estimates how much. The rule for 2026 is specific: if you stay under your FRA for the whole year, the Social Security Administration (SSA) withholds $1 in benefits for every $2 you earn above $22,320. Knowing where you stand against that line is the heart of planning around it.

The estimate follows a simple sequence. First, pin down the annual earnings that run past the Social Security earnings limit. Then apply the withholding rate: every $2 over the limit costs you $1 in scheduled benefits. This only touches earnings in the years that fall before you reach your Full Retirement Age.

Withheld benefits are not gone for good, a point that surprises many people; once you reach FRA, the SSA recalculates and folds them back into a higher monthly amount. It is also worth checking how your earnings ripple into related benefits, such as spousal benefits, which the earnings test can reach as well. For decisions tailored to your record, the SSA is the authoritative source.

Example: Jane's 2026 Earnings Test Calculation

  1. 1 Jane is 63 years old in 2026 and her Full Retirement Age is 67. She plans to earn $30,000 from her part-time job. Her scheduled monthly Social Security benefit is $1,500.
  2. 2 First, calculate the amount over the earnings limit: $30,000 (earnings) - $22,320 (2026 limit) = $7,680. Next, divide this excess by 2 to find the withheld amount: $7,680 / 2 = $3,840.
  3. 3 Jane's Social Security benefits will be reduced by $3,840 for the year 2026 due to the earnings test.
  4. 4 This means that out of her $18,000 annual benefit ($1,500 x 12 months), she will receive $14,160 ($18,000 - $3,840). The $3,840 withheld will be added back to her monthly benefit amount once she reaches her Full Retirement Age.

Source: IRS · Last updated: April 2026

Frequently Asked Questions

How much can I earn before Social Security benefits are reduced?
In 2026, if you are under full retirement age for the entire year, $1 is withheld for every $2 earned above $22,320. In the year you reach FRA, $1 is withheld for every $3 earned above $59,160, counting only months before your birthday.
Do I permanently lose the Social Security benefits that are withheld?
No. Once you reach full retirement age, your monthly benefit is recalculated to credit you for the months benefits were withheld. Over time, the higher monthly amount makes up for the earlier reductions.
Does investment income count toward the earnings test?
No. Only wages from employment and net self-employment income count. Investment income, pensions, annuities, capital gains, and government benefits are not counted in the earnings test.

You might also need

401(k) Calculator 2026 — Retirement Savings & Employer Match

Calculate your 401(k) balance at retirement with employer match and growth projections. Compare Roth vs Traditional. Based on 2026 IRS contribution limits.

Roth IRA Calculator 2026 — Growth, Limits & Tax-Free Income

Calculate Roth IRA growth projections and tax-free withdrawals. Compare to Traditional IRA side by side. Free, instant results with 2026 contribution limits.

Roth Conversion Calculator 2026 — Tax Impact & Break-Even

Calculate the tax impact of converting a Traditional IRA to Roth. See your break-even year and multi-year projections. Free, instant results for 2026 rates.