The 2025 Social Security tax limit refers to the maximum amount of wages subject to the Social Security (OASDI) payroll tax in 2025.
If you earn above that limit, you pay no more Social Security tax on the excess.
In 2025 this limit increases, meaning higher earners will see larger total contributions.
What is the 2025 Social Security tax limit?
In 2025, the Social Security taxable wage base is $176,100.
That means Social Security tax (OASDI) is only assessed on the first $176,100 of your earnings.
Earnings beyond that are not subject to Social Security tax.
How much Social Security tax will I pay in 2025?
Because the rate remains at 6.2 % for employees, you will pay up to $10,918.20 in Social Security tax in 2025 (6.2 % of $176,100).
Your employer also pays the same amount (another $10,918.20) on your behalf.
If you are self-employed, you pay both halves (total 12.4 %) on net earnings up to that same $176,100 limit, which means your maximum Social Security tax liability would be $21,836.40.
What hasn’t changed in 2025?
The Social Security tax rate remains at 6.2 % for employees (and 12.4 % for self-employed).
The employer rate also stays at 6.2 %. The Medicare tax (1.45 %) also still applies to all wages (no wage cap).
What changed from 2024 to 2025?
The key change is the increase in the wage base:
- In 2024, the taxable wage base was $168,600.
- In 2025 it goes up by $7,500 to $176,100.
- That means your maximum Social Security tax in 2025 is $465 more than in 2024.
This increase ties to wage growth and is designed to keep Social Security funding aligned with rising incomes.
Does the Social Security tax limit apply to Medicare also?
No. The 2025 Social Security tax limit applies only to the OASDI component. Medicare tax (HI) has no wage limit, so you pay 1.45 % on all wages.
High earners pay an additional 0.9 % Medicare surtax on wages above $200,000 (for individuals) or $250,000 (for married couples filing jointly). The employer does not pay that surtax.
What if I have multiple jobs in 2025?
If your combined wages from all jobs exceed $176,100, each employer may withhold Social Security tax until the limit is reached.
If you overpay because multiple withholdings pushed you past the limit, the excess is refundable when you file your tax return.
What else is changing in 2025 Social Security rules?
- Beneficiaries get a Cost-Of-Living Adjustment (COLA) of 2.5 % for 2025.
- The earnings test (which reduces benefits if you work while receiving benefits) limits and thresholds are raised:
• Under full retirement age, you can earn up to $23,400 ($1,950/month) before benefits are withheld ($1 for each $2 above).
• In the year you reach full retirement age, the limit is $62,160 ($5,180/month) before benefits reduction ($1 for each $3 above). - In 2026, the wage base may jump again (projected to $183,600) per trustee estimates.
