Effective January 2025
Federal and State Income Tax Withholding
2025 Rates
|
Tax Summary
|
Year 2025
|
Year 2024
|
|
Social Security/OASDI Rate
|
6.2 percent
|
6.2 percent
|
|
Social Security Maximum Wage Base
|
$176,100
|
$168,600
|
|
Maximum Social Security /OASDI Contribution
|
$10,918.20
|
$10,543 |
|
Medicare Rate
|
1.45 percent
|
1.45 percent
|
|
Medicare Maximum Wage Base
|
No limit
|
No limit
|
|
Maximum Medicare Contribution (1.45%)
|
No limit
|
No limit
|
|
CA SDI – PT Faculty Only
|
1.20 percent
|
1.10 percent |
|
CA SDI Maximum Wage Base
|
$153,164
|
$153,164
|
|
403/457
|
$23,500
|
$23,000
|
|
403/457 over 50
|
$31,000
|
$30,500
|
Federal Withholding — Form W-4 (exempt status)
Individuals will need to complete a new Form W-4 “Employee’s Withholding Certificate” if they filed exempt in 2024 no later than February 15, 2025, to claim an exemption for 2025.
Form W-4.
Form W-4.
