Rodie Tiphany

Fica Wage Base 2025. At the federal level, for 2025, the maximum amount of earnings subject to the social security tax — also known as the social security taxable wage base — will increase to. The social security wage base has increased from $168,600 to $176,100 for 2025, which increases the maximum individual contribution by 4.45%.

We call this annual limit the contribution and benefit base. In 2025, the social security wage base will rise to $176,100, increasing payroll tax obligations for employers with high earners.