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Social Security Wage Base 2025 — $176,100 Cap

The 2025 Social Security wage base is $176,100 (up from $168,600). See where the 6.2% tax stops and what keeps going above the cap — instant.

Free 2025 Social Security wage base reference. The 2025 contribution and benefit base is $176,100 (up from $168,600 in 2024). The 6.2% Social Security tax applies only up to this cap (max $10,918 each side); above it, only the 1.45% Medicare tax and the 0.9% surtax continue. Source: IRS Topic No. 751 & 560 & 759, Social Security Administration 2025 wage base, and IRS Form 8959/940 (2025). Covers federal FICA + the 0.9% surtax + federal FUTA only — not state unemployment (SUTA) or income-tax withholding. Runs entirely in your browser; no data sent to any server. Not tax or legal advice. It runs free in your browser on Gera Tools, with nothing uploaded.

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What is the Social Security wage base for 2025?

The 2025 Social Security wage base (contribution and benefit base) is $176,100, up from $168,600 in 2024. The 6.2% Social Security tax applies only to wages up to this cap — a maximum of $10,918 each from employee and employer. (Source: Social Security Administration 2025 wage base; IRS Topic No. 751.)

Social Security Wage Base 2025 (2025)

The 2025 Social Security wage base (contribution & benefit base) is $176,100, up from $168,600 in 2024. The 6.2% Social Security tax stops at this cap (max $10,918 each side); above it, only the 1.45% Medicare tax and the 0.9% surtax continue.

Enter annual wages below to see the employee share, the employer share, and the combined payroll tax — Social Security capped at the wage base, Medicare on every dollar, the 0.9% surtax for high earners, and employer FUTA. Everything runs in your browser — no wage data is transmitted.

Important: This covers federal FICA (Social Security + Medicare), the 0.9% Additional Medicare surtax, and federal FUTA only. It does not include state unemployment (SUTA), which varies by state and employer, or federal/state income-tax withholding, which is a separate system. Source: IRS Topic No. 751 & 560 & 759, Social Security Administration 2025 wage base, and IRS Form 8959/940 (2025); figures for the 2025 tax year, data as of 2024-10-10. Rates and the wage base change yearly; this is not tax or legal advice.