2025 Social Security Wage Base: $176,100 (Official)
A published yearly amount and the rule that uses it.
Official
Maximum Social Security taxable earnings
$176,100
A payroll-tax ceiling.
The worker’s 6.2% Social Security portion applies up to this wage base. At the ceiling, that is $10,918.20 in worker Social Security tax. Medicare payroll tax has its own rules and is not limited by this base.
| Year | Primary amount | Rule | Status |
|---|---|---|---|
| 2024 | $168,600 | 6.2% worker rate | Official |
| 2025 | $176,100 | 6.2% worker rate | Official |
| 2026 | $184,500 | 6.2% worker rate | Official |
| 2027 | $193,500 | 6.2% worker rate | Projected |
| 2028 | $202,800 | 6.2% worker rate | Projected |
Questions, answered.
Is the 2025 amount announced?
Yes. The linked SSA publication is the authority for the amount.
Does investment income count toward the earnings test?
The retirement earnings test generally uses wages and net self-employment earnings, not pensions or investment income. Taxation of Social Security is a separate calculation.
Is the wage base my retirement benefit?
No. It is the earnings ceiling for the Social Security payroll-tax portion. PIA uses indexed earnings and bend points; claiming age then changes the payment.
Does the COLA set all these limits?
No. Wage-base, earnings-test and bend-point changes use wage-indexing rules. COLA uses CPI-W. Future projections must keep those assumptions separate.
Check the sources.
Data checked October 1, 2026. Announced October 10, 2024.