Social Security Wage Base
The 2025 social security wage base is $176,100 which is an increase of $7,500 from the 2024 wage base of $168,600. The social security tax rate is 6.2%. As in prior years, there is no limit to the wages subject to the Medicare tax; therefore, all covered wages are still subject to the 1.45% tax.
Additionally, effective for taxable years after December 31, 2012 under the Patient Protection and Affordable Care Act, the Medicare tax rate increases 0.9% (for employee withholding only) – from 1.45% to 2.35% – on wages over $200,000.