Cost-of-Living Adjustment (COLA) In 2025:   2.5 percent

Number of Workers with Earnings Covered by Social Security: 183 million

Percentage of American Workers Covered by Social Security: 90%

Number of People Receiving Social Security:

Total OASDI Beneficiaries: 67 million

Retirees and their families: 53 million

Survivors of deceased workers: 6 million

Disabled workers and their families: 9 million

Estimated Average Monthly Benefit— 2025

Retired worker: $1,976

Aged couple, both receiving benefits: $3,089

Disabled worker: $1,580

Disabled worker, Spouse and one or more children:  $2,826

Aged widow or widower: $1,832

Widowed parent with two children: $3,761

Maximum Social Security Benefit: 

Worker Retiring in 2025 at Full Retirement Age (FRA) – $4,018/mo.

Worker Retiring in 2024 at age 62 with FRA at age 67 – $2,710/mo.

Worker Retiring in 2024 at Age 70 – $4,873/mo.

Retirement Earnings Test Exempt Amounts:

  • Under full retirement age-
  • 2024 – $22,320/yr. — $1,860/mo.
  • 2025 – $23,400/yr. — $1,950/mo.

NOTE: One dollar in benefits will be withheld for every $2 in earnings above the limit.

  • The year an individual reaches full retirement age-
  • 2024 – $59,520/yr. — $4,960/mo.
  • 2025 – $62,160/yr. — $5,180/mo.

NOTE: Applies only to earnings for months prior to attaining full retirement age. One dollar in benefits will be withheld for every $3 in earnings above the limit.

  • Full retirement age and older, there is no exempt amount as benefits are not subject to deductions based on work activity at full retirement age and beyond

Social Security and Medicare Tax Rate

Tax rate paid by employee: 7.65% (6.2% – Social Security, 1.45% – Hospital Insurance)

Tax rate paid by employer: 7. 65% (6.2% – Social Security, 1.45% – Hospital Insurance)

Total tax rate paid by self-employed:15. 3% (12.4% – Social Security, 2.9% – Hospital Insurance)

NOTE: The 7.65% tax rate is the combined rate for Social Security and Medicare. The Social Security portion is 6.20% on earnings up to the applicable taxable maximum amount (see below). The Medicare portion (Hospital Insurance) is 1.45% on all earnings. The Hospital Insurance tax rate increased 0.9 percent for single filers with wages above $200,000 and joint filers with wages above $250,000 beginning January 2013.

Maximum Taxable Earnings Base

Social Security:

  • 2024 – $168,600
  • 2025 – $176,100

Hospital Insurance:

  • No Limit

Earnings needed to credit a quarter of coverage (QC)

  • 2024 – $1,730
  • 2025 – $1,810

Maximum of 4 credited per year

Full Retirement Age Schedule — by Year of Birth:

1938 – 65/2 mos. 1942 – 65/10mos. 1957 – 66/6mos.

1939 – 65/4 mos. 1943-54 – 66 1958 – 66/8mos.

1940 – 65/6 mos. 1955 – 66/2mos. 1959 – 66/10mos.

1941 – 65/8 mos. 1956 – 66/4mos. 1960+ – 67

Anyone born in 1960 or later has a Full Retirement Age of 67. 

Sources:

Social Security Trustees Report: https://www.ssa.gov/OACT/TR/2024/tr2024.pdf  

Social Security Fact Sheets: https://www.ssa.gov/news/press/factsheets/colafacts2025.pdf

https://www.ssa.gov/oact/cola/QC.html

https://faq.ssa.gov/en-US/Topic/article/KA-01897