What Is The 2025 Social Security Tax Limit For 2025. The social security tax limit, also known as the wage base, is the maximum amount of earnings subject to social security tax. For 2025, the social security tax limit is $168,600, and it will increase to $176,100 in 2025.

For earnings in 2025, this base is $176,100. Given these factors, the maximum amount an employee and employer would have to pay.