Social Security Tax Calculator 2025

Calculate Social Security tax (6.2%) with the 2025 wage base limit of $168,600. Get accurate calculations for employees, employers, and self-employed individuals including maximum annual tax amounts.

Calculate Social Security Tax View SS Rates

Social Security Tax Calculator

Enter your wage information to calculate Social Security taxes

Social Security Tax Rates & Limits (2025)

Social Security Tax (OASDI)

Employee Rate
6.2%

Deducted from employee wages

Employer Rate
6.2%

Paid by employer (matching)

Combined Rate
12.4%

Total Social Security contribution

2025 Wage Base Limit
$168,600

Maximum taxable wages for Social Security

Maximum annual tax: $10,453.20 (each)

Self-Employment Social Security

SE Social Security Rate
12.4%

On net self-employment earnings

Wage Base Limit
$168,600

Maximum taxable SE earnings

Maximum SE Tax
$20,906.40

Maximum annual SE Social Security tax

SE Tax Adjustment
92.35%

Net earnings × 92.35% for SS calculation

50% of SE Social Security tax is deductible

Historical Wage Base

2025 $168,600
2024 $160,200
2023 $160,200
2022 $147,000
2021 $142,800
2020 $137,700
Annual Increase
5.2%

2025 increase from 2024 wage base

Wage base increases with average wage growth

Social Security Benefits

Retirement Benefits
Primary

Full retirement age benefits

Disability Benefits
SSDI

Social Security Disability Insurance

Survivor Benefits
Family

Benefits for surviving family members

Benefit Calculation
35 Years

Based on highest 35 years of earnings

Benefits adjusted for inflation annually

Social Security Tax Examples (2025)

Standard Employee

Annual Salary: $75,000

Employment Type: W-2 Employee

SS Taxable: Full amount (under wage base)

Social Security Tax Breakdown
Employee SS Tax (6.2%) $75,000 × 6.2% = $4,650
Employer SS Tax (6.2%) $75,000 × 6.2% = $4,650
Remaining Wage Base $168,600 - $75,000 = $93,600
Total Employee SS Tax $4,650
Employer Match $4,650

High Earner (At Wage Base)

Annual Salary: $200,000

Employment Type: W-2 Employee

SS Taxable: $168,600 (wage base limit)

Social Security Tax Breakdown
SS Taxable Wages $168,600 (wage base limit)
Employee SS Tax (6.2%) $168,600 × 6.2% = $10,453.20
Employer SS Tax (6.2%) $168,600 × 6.2% = $10,453.20
Non-taxable Income $200,000 - $168,600 = $31,400
Maximum Employee SS Tax $10,453.20
Maximum Employer SS Tax $10,453.20

Self-Employed

Net Earnings: $120,000

Employment Type: Self-Employed

SE Adjustment: 92.35% factor applied

SE Social Security Tax Breakdown
SE Tax Adjustment $120,000 × 92.35% = $110,820
SE Social Security Tax (12.4%) $110,820 × 12.4% = $13,742
Remaining Wage Base $168,600 - $110,820 = $57,780
Total SE SS Tax $13,742
Deductible Portion $6,871

Dual Income Couple

Combined Income: $250,000

Spouse 1: $150,000 (W-2)

Spouse 2: $100,000 (W-2)

Combined SS Tax Breakdown
Spouse 1 SS Tax (6.2%) $150,000 × 6.2% = $9,300
Spouse 2 SS Tax (6.2%) $100,000 × 6.2% = $6,200
Combined Remaining Base $168,600 - $150,000 = $18,600
Total Family SS Tax $15,500
Employer Match $15,500

Frequently Asked Questions About Social Security Tax

The Social Security wage base for 2025 is $168,600. This means you only pay Social Security tax on the first $168,600 of wages earned in 2025. Any income above this amount is not subject to Social Security tax.

You'll pay 6.2% Social Security tax on wages up to $168,600, with a maximum of $10,453.20 per year. Your employer matches this amount. If you're self-employed, you pay both portions (12.4%) but can deduct half.

Social Security tax funds the Old-Age, Survivors, and Disability Insurance (OASDI) program, providing retirement benefits, survivor benefits for families, and disability benefits for workers who become disabled.

Yes, once your wages reach $168,600 in 2025, you stop paying Social Security tax for the rest of the year. However, Medicare tax continues on all wages with no limit.

Important Social Security Tax Information

Social Security tax funds the Old-Age, Survivors, and Disability Insurance (OASDI) program. The tax rate is 6.2% for both employees and employers (12.4% total) on wages up to the annual wage base limit of $168,600 for 2025. Self-employed individuals pay both portions (12.4% total) but can deduct half as a business expense. Once you reach the wage base limit, no additional Social Security tax is owed for the year. This calculator provides estimates based on 2025 rates and should not be considered tax advice.