# CVE-2026-71101: Oracle HRMS (US) privilege escalation in US Payroll Tax

Source: https://junglewise.ai/threats/cve-2026-71101-oracle-hrms-us-privilege-escalation-in-us-payroll-tax  
Publisher: Junglewise Threat Intelligence, https://junglewise.ai/threats  
Published: 2026-08-18. Updated: 2026-09-25  
License: CC BY 4.0 with a link back

CVE-2026-71101 · Severity: high · CVSS 7.8 · Published 2026-08-18

Oracle HRMS (US) is a payroll and human resources management system used to process employee compensation and tax withholding. A local privilege escalation flaw allows an authenticated user with low system privileges to gain complete control over the application, potentially exposing or altering sensitive payroll and employee tax data.

Technologies: [Oracle E-Business Suite HRMS (US)](https://junglewise.ai/threats/technologies/e-business-suite-hrms-us), [Oracle Human Resources Management System](https://junglewise.ai/threats/technologies/human-resources-management-system). Vendors: [Oracle](https://junglewise.ai/threats/vendors/oracle).

## Quick answers

**Is CVE-2026-71101 exploited in the wild?** No. Junglewise Threat Intelligence has no report of CVE-2026-71101 being exploited in the wild.

**How severe is CVE-2026-71101?** High severity, with a CVSS score of 7.8, published 18 August 2026.

**Which products and versions are affected?** Oracle E-Business Suite HRMS (US) 12.2.3 to 12.2.15.

**Is there a fix for CVE-2026-71101?** No fixed version is recorded yet. Check the vendor's advisory in the references below. If you run it, Junglewise drafts a mitigation that fits your setup and applies it once you approve, with senior security engineers behind it.

**How is CVE-2026-71101 attacked?** It is attacked with local access.

**Am I affected by CVE-2026-71101?** Check whether you run Oracle E-Business Suite HRMS (US) or Oracle Human Resources Management System at an affected version. Junglewise does that check for you around the clock: connect your code, cloud and domains, and it matches new vulnerabilities like this one against what you actually run and tells you when one reaches you.

## Technical details

This is a privilege escalation vulnerability in the US Payroll Tax component of Oracle HRMS (US), part of Oracle E-Business Suite. The vulnerability is easily exploitable by a low-privileged attacker with local logon access to the infrastructure; no complex exploitation techniques or user interaction is required. Successful exploitation grants the attacker complete control (confidentiality, integrity, and availability impact) over the HRMS (US) application and its data. The affected versions are 12.2.3 through 12.2.15. Patch availability from Oracle is expected via their regular Critical Patch Update cycle.

## Affected products

- Oracle E-Business Suite HRMS (US) 12.2.3 to 12.2.15

## Timeline

- 2026-08-18: disclosed

## References

- [https://www.oracle.com/security-alerts/cspuaug2026.html](https://www.oracle.com/security-alerts/cspuaug2026.html)

## Related threats

- [Oracle E-Business Suite HRMS US Payroll Year End unauthorized data access](https://junglewise.ai/threats/cve-2026-83391-vulnerability-in-the-oracle-hrms-us-product-of-oracle-e-business)
- [Oracle E-Business Suite HRMS US unauthorized data access](https://junglewise.ai/threats/cve-2026-83386-vulnerability-in-the-oracle-hrms-us-product-of-oracle-e-business)
- [Oracle E-Business Suite HRMS US unauthorized data access](https://junglewise.ai/threats/cve-2026-83385-vulnerability-in-the-oracle-hrms-us-product-of-oracle-e-business)
- [Oracle HRMS unauthorized data access vulnerability](https://junglewise.ai/threats/cve-2026-83384-vulnerability-in-the-oracle-hrms-us-product-of-oracle-e-business)
- [Oracle HRMS (US) unauthorized data access in E-Business Suite](https://junglewise.ai/threats/cve-2026-83383-vulnerability-in-the-oracle-hrms-us-product-of-oracle-e-business)