2026 formula reference
2026 Social Security Bend Points and Formula
The 2026 PIA bend points are $1,286 and $7,749 for workers first eligible in 2026. The formula applies 90%, 32%, and 15% factors to the three portions of AIME separated by those points.
SSA sources reviewed September 9, 2026
- First bend point
- $1,286
- Second bend point
- $7,749
- Formula factors
- 90% · 32% · 15%
Apply the formula in layers
For 2026 eligibility, take 90% of AIME up to $1,286. Add 32% of the amount from $1,286 through $7,749. If AIME exceeds $7,749, add 15% of the remaining amount. The result is then handled using SSA's rounding rules.
The factors are marginal: crossing a bend point does not cause the entire AIME to be multiplied by the lower percentage.
Why the year matters
Bend-point dollar amounts change with the national average wage index. The applicable formula is generally based on the year a retired worker first becomes eligible at age 62, not the year the estimate happens to be viewed.
Published 2026 example
SSA publishes an example in which $5,825 of AIME produces $2,609.88 before truncation and a PIA of $2,609.80. Claiming Planner tests its 2026 rules against that example and displays the bend points used in the calculation detail.
Official sources
Use these SSA pages to verify the rules and current annual amounts:
Educational information only. This page covers retired-worker benefits and is not personalized financial, tax, or legal advice. Confirm filing decisions and official benefit amounts with the Social Security Administration.