20 CFR § 404.1047 - Annual wage limitation.

---
identifier: "/us/cfr/t20/s404.1047"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "20 CFR § 404.1047 - Annual wage limitation."
title_number: 20
title_name: "Employees' Benefits"
section_number: "404.1047"
section_name: "Annual wage limitation."
chapter_name: "SOCIAL SECURITY ADMINISTRATION"
part_number: "404"
part_name: "FEDERAL OLD-AGE, SURVIVORS AND DISABILITY INSURANCE (1950-  )"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
cfr_part: "404"
---


# 404.1047 Annual wage limitation.

Payments made by an employer to you as an employee in a calendar year that are more than the annual wage limitation are not wages. The annual wage limitation is:

| Calendar year | Wage limitation |
| --- | --- |
| 1951-54 | $3,600 |
| 1955-58 | 4,200 |
| 1959-65 | 4,800 |
| 1966-67 | 6,600 |
| 1968-71 | 7,800 |
| 1972 | 9,000 |
| 1973 | 10,800 |
| 1974 | 13,200 |
| 1975 | 14,100 |
| 1976 | 15,300 |
| 1977 | 16,500 |
| 1978 | 17,700 |
| 1979 | 22,900 |
| 1980 | 25,900 |
| 1981 | 29,700 |
| 1982 | 32,400 |
| 1983 | 35,700 |
| 1984 | 37,800 |
| 1985 | 39,600 |
| 1986 | 42,000 |
| 1987 | 43,800 |
| 1988 | 45,000 |
| 1989 | 48,000 |
| 1990 | 51,300 |
| 1991 | 53,400 |
| 1992 | 55,500 |

[52 FR 8249, Mar. 17, 1987, as amended at 57 FR 44098, Sept. 24, 1992]