2025 Fica Wage Base. The maximum 2025 social security component of the federal insurance contributions act tax payable by each employee will be $10,918.20, or 6.2% of the taxable. The social security administration has announced that the wage base for calculating social security tax will increase to $176,100 in 2025, up from $168,600 in 2024.
Thus, an individual with wages equal to or larger than $176,100 would contribute $10,918.20 to the oasdi program in 2025, and his or her employer would. As of january 1, 2025, the social security (full fica) wage base will increase to $176,100.