What wages are subject to Social Security tax?

For every household employee you paid $2,800 or more to during 2025, you must pay Social Security tax on all cash wages you paid these employees in 2025, regardless of when the wages were earned. If you paid any one household employee cash wages of more than $176,100 in 2025, only include the first $176,100 of that employee's cash wages in the total wages subject to Social Security tax.