What Is the Social Security Wage Base?
The Social Security wage base is the maximum amount of earnings each year subject to the 6.2% Social Security portion of payroll tax. Earnings above this limit are not subject to Social Security tax, although Medicare tax still applies. The limit is adjusted annually by the Social Security Administration based on wage growth.
Multiple Employers
If someone has more than one employer and total Social Security tax withheld exceeds the limit, the excess can generally be claimed as a credit on the tax return.
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🔗 Related Terms
More Taxes Terms
- Adjusted Gross Income (AGI)
- Alternative Minimum Tax (AMT)
- Capital Gains Tax
- Capital Loss
- Child Tax Credit
- Cost Basis
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Last updated: September 27, 2026. This definition is for general educational purposes only. It is not financial, investment, tax, legal, or medical advice, and it does not recommend any product or course of action. For decisions about your own situation, consult a qualified professional.