2024 Social Security Limit . Workers earning less than this limit pay a 6.2% tax on their earnings. We call this annual limit the contribution and benefit base.
    
 
         
     
 
     
 
In 2024, the maximum amount of earnings on which you must pay social security tax is $168,600. That amount increases to $59,520 in the year you reach your full retirement age.
 
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