What is the maximum amount of income that is subject to Social Security taxes?

The maximum taxable income for Social Security for 2025 is $176,100. Under FICA, the Federal Insurance Contributions Act, 6.2 percent of your gross pay is withheld from your paycheck to fund Social Security, and your employer matches that contribution.

However, there is no maximum income when it comes to Medicare. You pay the Medicare portion of FICA on every dollar you earn from work. The Medicare tax is 1.45 percent of pay, matched by your employer. If your work income exceeds $200,000 for an individual or $250,000 for a married couple filing taxes jointly, earnings above those levels are subject to an additional 0.9 percent tax to fund Medicare (there's no emplyer match for the additional tax).

Keep in mind

FICA is not withheld from self-employed people's income. They pay their share of Social Security and Medicare contributions through a separate tax on proceeds from their business.