Social Security wages are what your employer pays you on an hourly basis. They are subject to social security and medicare taxes.
In certain professions, employees traditionally receive tip income as well as hourly wages (e.g. restaurant servers, car wash detailers). Employers must also report how much those workers receive in tips and report that income as Social Security tips. The employers usually calculate or estimate that amount, but some collect the tips, keep track of what each employee is owed and pay them out separately from wages. In any case, tip income is also subject to social security and medicare taxes, but is reported on a separate line of the Form W-2.
