TaxGuided
All glossary terms

Glossary term

Social Security Wage Base

The annual maximum wages subject to Social Security tax.

Related terms

2

Jurisdictions

us

Definition

The Social Security wage base is indexed annually. For 2024 it was $168,600; for 2025 it is $176,100. Wages above the base are not subject to the 6.2 percent OASDI tax but remain subject to Medicare tax with no cap.

Examples

  • A high-earning employee's Social Security tax stops once year-to-date wages reach the base; Medicare continues with no cap.

Related terms

FICAAdditional Medicare Tax

Translations

ESbase salarial del Seguro Social
ZH社会保障工资基数
DESozialversicherungs-Beitragsbemessungsgrenze
FRplafond de la Sécurité Sociale
JA社会保障賃金基礎

Citations

42 U.S.C. · 430

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Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.