The maximum earnings subject to Social Security payroll taxes for 2025 will be $176,100.00, up from $168,600.00 for 2024

Social Security rates and limits for payroll year 2025

1. The Employee Social Security rate for 2025 is 6.2%.
   1. The maximum is $176,100.00 if the Max Type assigned to the 5-3-1 Social Security Employee payroll calculation is 4-Wages/Year.
   2. The maximum is $10,918.20 if the Max Type assigned to the Social Security Employee 5-3-1 payroll calculation is 8-Dollars/Year.
2. The Employer (Company) Social Security rate for 2025 is 6.2%.
   1. The maximum is $176,100.00 if the Max Type assigned to the 5-3-1 Social Security Employer payroll calculation is 4-Wages/Year.
   2. The maximum is $10,918.20 if the Max Type assigned to the 5-3-1 Social Security Employer payroll calculation is 8-Dollars/Year.