What are the maximum Social Security wages subject to FICA tax for 2024 and 2025?

For 2024 and 2025 the maximum wages and self-employment income subject to social security tax are  $168,600 and $176,100, respectively.

Additional Medicare Tax. Beginning in 2013, a 0.9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than:

• $125,000 if married filing separately,
• $250,000 if married filing jointly, or
• $200,000 for any other filing status

For more information, visit https://www.irs.gov/pub/irs-dft/p15--dft.pdf (Page 3 and 15) 

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