Social Security counts your work in quarters of coverage, often called credits, and the earnings needed for each credit rise every year. For 2027 it takes $1,970 of covered earnings to earn one.
This guide gives the 2027 amount, how it compares with 2026, how it is calculated, the household and election worker thresholds and the special minimum benefit, all from the Social Security Administration's notice in the Federal Register of 26 October 2026.
| Amount | 2026 | 2027 |
|---|---|---|
| Earnings for one quarter of coverage | $1,890 | $1,970 |
| Earnings for four quarters (a full year of credits) | $7,560 | $7,880 |
| Domestic employee coverage threshold | — | $3,100 |
| Election official and election worker threshold | — | $2,700 |
The Social Security Administration (SSA) says a quarter of coverage is the basic unit for determining if a worker is insured under the Social Security program. The four-quarter row is our multiplication. The 2026 thresholds for household and election workers are not given in the 2027 notice.
Employers now report wages annually rather than quarterly. Under the rule SSA describes, a quarter of coverage is credited for each set amount of an individual's total wages and self-employment income for the year, up to a maximum of four quarters of coverage for the year. The set amount was $250 in 1978 and is indexed each year; for 2027 it is $1,970.
| Covered earnings in 2027 | Quarters of coverage credited |
|---|---|
| $1,969 | 0 |
| $1,970 | 1 |
| $5,000 | 2 |
| $7,880 | 4 |
| $20,000 | 4 (the yearly maximum) |
These apply the published $1,970 amount and the four-a-year maximum; they are our illustrations, not SSA statements of your record.
The 2027 amount is the larger of the 1978 amount of $250 multiplied by the ratio of the 2025 national average wage index ($72,800.33) to the 1976 index ($9,226.48), or the current amount of $1,890, rounded to the nearest $10. The result of $1,972.59 rounds to $1,970, which is $80 more than 2026.
A domestic worker's earnings are covered under Social Security and Medicare once the worker earns at least the domestic employee coverage threshold, which is $3,100 for 2027 (the 1995 amount of $1,000 indexed and rounded down to the next $100). The equivalent threshold for election officials and election workers is $2,700 for 2027 (the 1999 amount of $1,000 indexed and rounded to the nearest $100).
The notice also lists the special minimum benefits for people with long periods of low earnings; to qualify an individual must have at least 11 years of coverage. A year of coverage for this purpose needs earnings of at least a set proportion of the old-law contribution and benefit base: 25 percent for years before 1991 and 15 percent after 1990. The 2027 old-law base is $142,800, so 15 percent is $21,420 (our calculation).
| Years of coverage | Special minimum PIA |
|---|---|
| 11 | $55.40 |
| 20 | $580.40 |
| 30 | $1,164.10 |
These are the amounts payable for December 2026 after the 3.6% increase, from the table in the notice; see our 2027 cost-of-living adjustment guide for the increase and our wage base guide for the earnings subject to tax.
Social Security Administration: Cost-of-Living Increase and Other Determinations for 2027 (Federal Register, 26 October 2026), Federal Register official PDF (govinfo.gov), 91 FR 67380.