Social Security Max 2025 Withholding Amount. The social security tax limit, often referred to as the wage base limit, determines the maximum amount of earnings subject to social security payroll taxes. Both of these amounts are adjusted annually for inflation.

For 2025, the sdi withholding rate for employees is 1.2 percent, compared with 1.1 percent in 2024. The social security tax limit will increase by about 4.4% in 2025.