2025 TIER I EARNINGS BASE AND TAX RATES
Annual Maximum - $176,100.00
Employee and Employer Tax Rate – 6.2%
Maximum Payable by an Employee & Employer - $10,918.20
2025 TIER II EARNINGS BASE AND TAX RATES
Annual Maximum - $130,800.00
Employee Tax Rate – 4.9%
Maximum Payable by an Employee - $6,409.20
Employer Tax Rate – 13.1%
Maximum Payable by an Employer - $17,134.80
202 MEDICARE HOSPITAL INSURANCE
EARNINGS BASE AND TAX RATES
Annual Maximum - No Limit
Employee and Employer Tax Rate – 1.45%
TOTAL TIER I, TIER II, & MEDICARE
HOSPITAL INSURANCE MAXIMUM TAX
Based on earnings of $176,100.00
Maximum Payable by an Employee - $19,880.85
Maximum Payable by an Employer - $30,606.45
(Additional Taxes are 0.9% of Earnings Above
$200,000.00 - Filing Individually)
SSA QUARTER OF COVERAGE EARNINGS NEEDED
In 2025 - $1,810.00 (Earn up to 4 quarters per year)
2025 EMPLOYER RUIA TAX RATE
0.65% to 12.0% on first $2,065.00 per month
EMPLOYEE RUIA 2024 QUALIFYING EARNINGS
For Benefit Year 2025 (Beginning July 1, 2025) - $4,962.50
RUIA DAILY BENEFIT RATE
For Benefit Year 2025 (Beginning July 1, 2025) - $99.00
BASIC MEDICARE PREMIUM
Part B beginning in 2025 - $185.00
COST-OF-LIVING INCREASE - DECEMBER 2024
Tier I – 2.5%; Tier II – 0.8%
WORK DEDUCTION EXEMPT AMOUNTS*
Retirement and Survivor Work Deduction Limitations
Annuitants Attaining Full Retirement Age (FRA)
(For Months Prior to FRA in the Calendar Year)
Monthly – $5,180.00; Annually – $62,160.00
($1.00 Deduction for Each $3.00 of Excess Earnings)
Under FRA
(If Under the FRA for the Entire Calendar Year)
Monthly - $1,950.00; Annually - $23,400.00
($1.00 Deduction for Each $2.00 of Excess Earnings)
Disability Earnings Limitations Amounts
Monthly - $1,260.00; Annually - $15,750.00
*All earnings must be reported by calling 1-877-772-5772.
Failure to report earnings could lead to penalties.