Social Security Tax 2025 Limits Over 65. In 2025, social security tax applies to the first $176,100 of income, up from $168,600 in 2024. The ssa also announced that, for 2025, the maximum amount of an individual's earnings subject to social security tax is $176,100.
If you are under full retirement age for the entire year, we deduct $1 from your benefit payments for every $2 you. Here are the 2025 irs limits.