Investopedia Lists 5 Groups Exempt From Social Security Taxes in 2026

Q: What rare two-year window did Congress just open for clergy members who previously opted out of Social Security?

Congress has opened a rare two-year re-enrollment window for clergy who previously opted out of Social Security and Medicare on ministerial earnings. Under the House-passed Clergy Act, that window would run in calendar years 2029 and 2030, allowing eligible ministers, members of religious orders and Christian Science practitioners to revoke what had been an effectively permanent exemption. The bill requires the revocation application to be filed by the due date of the federal income tax return for the applicant’s second taxable year beginning after Dec. 31, 2028. In practical terms, it is a one-time chance for clergy who earlier filed for exemption on religious or conscientious grounds to opt back in and begin paying Social Security and Medicare taxes going forward, restoring a path to future benefits. Similar opt-back-in opportunities have been offered only rarely, with the last such window closing in 2002. As of now, the measure has passed the House but still requires Senate approval and enactment to become law.

1 articles · Updated · AS USA · Jul 26

Five groups may not have to pay Social Security taxes in 2026, according to Investopedia: certain religious members, some foreign visitors, some college students, federal workers hired in 1984 or earlier, and some state and local employees.
Most U.S. workers still pay FICA taxes that fund Social Security and Medicare—12.4% and 2.9%, respectively—with employees and employers typically splitting the bill while self-employed workers pay both halves.
Social Security taxes apply only to earnings up to $184,500 in fiscal 2026, while Medicare taxes have no wage cap.
Self-employed workers can deduct the employer-equivalent half of their Social Security tax, and other workers may qualify for deductions depending on their circumstances.