Social Security Wages (W-2)

Social Security Wages (W-2) are the total wages subject to Social Security tax, reported in Box 3 of the W-2 form, capped annually by the SSA.

1. What are Social Security wages (W-2)?
   Answer: They are wages subject to Social Security tax in Box 3.
   
2. What is the cap?
   Answer: The cap is $168,600 in 2025.
   
3. What is included?
   Answer: It includes salary, bonuses, and tips.
   
4. What is the tax rate?
   Answer: It is 6.2% for employees and employers.
   
5. How does HR handle it?
   Answer: HR calculates and reports it on W-2s.