Here’s what HIVE AI had to say about “How much earned income triggers Social Security tax in 2025?”:
2025 Social Security tax wage base
Amount of earnings subject to Social Security tax (OASDI)
- Wages and net self-employment earnings are subject to the 6.2% employee Social Security tax (12.4% for SE tax) up to the annual wage base of $176,100 for 2025. Earnings above $176,100 are not subject to the Social Security portion. Medicare tax has no wage base cap. 1
Notes for employees and self‑employed
- Employees: Your employer withholds 6.2% Social Security tax from your wages up to $176,100 in 2025. 1
- Self‑employed: The maximum amount of net earnings subject to the Social Security portion of self‑employment tax is also $176,100 for 2025. 2
Related references
- IRS revenue ruling for 2025 covered compensation and taxable wage base confirms the 2025 Social Security wage base at $176,100. 3
Sources
1 – IRS.gov Tax Topics đź“„ Summarize
2 – IRS.gov – Instructions for Form 1040-SS (2024) đź“„ Summarize
3 – Rev. Rul. 2025-2 đź“„ Summarize
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