Social Security Tax Limit 2025 Withholding Limit. The social security tax limit is a key figure for taxpayers. For earnings in 2025, this base is $176,100.

In 2024, the social security tax limit is $168,600. If the earnings maximum had been eliminated, just the handful of people — a bit more than 229 — earning over $50 million a year would have paid $3.6 billion in social.