The maximum earnings subject to FICA withholding is $168,600 for 2024. All covered wages will be subject to Medicare tax at 1.45%. There is an additional .9% surtax on wages over a threshold amount (MFJ $250,000; MFS $125,000; Single/HOH/QW $200,000).
For 2025, the maximum earning subject to FICA is $176,100.