2025 Max Fica Wages. 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 fica tax rate for employers will remain at 7.65% in 2025 — 6.2% for social security and 1.45% for medicare, the same as in 2024.
We call this annual limit the contribution and benefit base. For 2025, the fica tax rate for employers will be 7.65% — 6.2% for social security and 1.45% for medicare (the same as in 2024).