Summary of 2026 benefit-related cost-of-living adjustments 

The IRS, Pension Benefit Guaranty Corp., Social Security Administration and Centers for Medicare & Medicaid Services have issued 2026 cost-of-living adjustments (COLAs) for retirement, health and fringe benefit plans; Medicare; and Social Security and Supplemental Security income. Puerto Rico’s Treasury Department has not yet announced 2026 limits for retirement plans qualified in Puerto Rico, but those figures are tied to US limits. 

This GRIST details the 2026 COLAs for retirement, health and fringe benefit plans, as well as Medicare and Social Security. Although IRS has not issued 2026 covered compensation tables for retirement plans, Mercer has projected those amounts.

Download the 25-page print-friendly PDF.