Is the social security tax wage base (max taxable income) per person or family?

[Anonymous]

Hi,

I know that the 2023 Social Security wage base  (max taxable income) is $160,200. but is that per family tax return or per working person?
For example, if I a person is making 100k and his wife is making another 100k so the total income for the family on the married filing jointly return is 200k, are they going to pay social security tax on the only 160k out of the the 200k and not pay social security tax on the 40k that is left? or each of them will pay fully on his/her 100k?

[xmasbaby0]

That maximum amount is per person, not per married couple.   

[Vanessa A]

The Social Security wage base is per person.  So if you earn $100k and your wife earned $100k, you will pay SS on $200k.  Your income does not affect her income when it comes to Social Security taxes.