You pay Social Security taxes automatically if you work for an employer or are self-employed
Social Security taxes come out of your paycheck whether you want them to or not. If you work as an employee, your employer withholds 6.2% of your wages for Social Security and sends it to the government along with a matching 6.2% they pay themselves. If you're self-employed, you pay both portions — 12.4% total — when you file your taxes each year. There is no way to opt out of these payments while you're working.
The only people who don't pay Social Security taxes are certain government employees hired before specific dates, some religious groups with approved exemptions, and non-citizens on certain visa types. For everyone else who works in the United States, the tax is mandatory.
Key Takeaways
- Social Security tax is automatically deducted from your paycheck at 6.2% if you work for an employer; your employer matches this amount.
- Self-employed workers pay 12.4% of their net earnings in Social Security tax when they file their annual tax return.
- You cannot opt out of Social Security taxes while you are working — the only exceptions are for certain government workers, approved religious groups, and specific visa holders.
- The taxes you pay now build your Social Security record, which determines how much you can receive later if you become disabled, retire, or die.
How Social Security taxes appear on your paycheck
If you work for a company or organization, look at your pay stub. You'll see a line labeled "Social Security" or "OASDI" (Old-Age, Survivors, and Disability Insurance) showing 6.2% of your gross pay deducted. Your employer also pays 6.2% on your behalf, but that amount doesn't show on your stub — it's part of what the employer sends to the government.
The amount you pay depends on your wages. In 2024, there's a wage cap: you only pay Social Security tax on the first $168,600 of income. If you earn more than that, you stop paying the tax once you hit the cap for the year. This cap changes each year based on wage growth.
If you have multiple jobs, you might pay Social Security tax on both paychecks. You can claim a credit on your tax return if you overpaid because of this, but the money still comes out of your checks first.
What self-employed workers pay
If you work for yourself, you handle both the employee and employer portions. You pay 12.4% of your net self-employment income (your business income minus business expenses) in Social Security tax. You calculate this when you file your annual tax return using Schedule SE.
Self-employed people can deduct half of their self-employment tax when calculating their adjusted gross income, which lowers their overall tax burden slightly. But the full 12.4% still goes to Social Security.
Who doesn't have to pay Social Security taxes
A small number of workers are exempt. Federal employees hired before January 1, 1984 pay into a different retirement system (CSRS) instead of Social Security. Some state and local government workers also have their own pension systems and don't pay Social Security tax.
Members of certain religious groups — primarily Amish and Mennonite communities — can request exemption if they meet specific conditions set by the IRS. They must be part of a recognized sect, the sect must make reasonable provision for its dependent members, and members must have conscientious objections to insurance. This exemption is rare and requires formal approval.
Non-citizens on certain temporary visas (like F-1 student visas or J-1 exchange visitor visas) may be exempt while in that status, though the rules vary by visa type and length of stay.
What your Social Security taxes pay for
The money you pay doesn't sit in an account with your name on it. Instead, it funds current benefits for people who are retired, disabled, or survivors of workers who have died. At the same time, today's workers' taxes will fund benefits for you later — if you become disabled now, if you reach retirement age, or if your family receives survivor benefits after your death.
To receive Social Security benefits later, you need to build up enough work credits. You earn one credit for each $1,640 of wages in 2024 (this amount changes yearly), up to four credits per year. Most people need 40 credits total to may have access to for retirement benefits, though younger workers need fewer credits to may have access to for disability or survivor benefits.
What happens if you don't want to pay
You cannot legally refuse to pay Social Security taxes. If your employer doesn't withhold the tax, they're breaking the law, and you're still liable for the amount owed. If you're self-employed and don't pay, the IRS will pursue collection.
The only legal way to reduce or avoid Social Security taxes is to not work — but that means you won't build credits toward future benefits. Some people choose to work part-time or take unpaid leave, which lowers their taxable income and therefore their tax bill, but this also means lower future benefits based on lower lifetime earnings.
How to check your Social Security record
You can see how much you've paid into Social Security and how many credits you've earned by creating an account on ssa.gov and viewing your Social Security Statement. This statement shows your earnings history year by year and estimates what you might receive in retirement, disability, or survivor benefits.
It's worth checking this record every few years to make sure your employer reported your wages correctly. If there's an error, you can contact Social Security to correct it, though you generally have only three years, three months, and 15 days from the end of the year the wages were earned to request a correction.
Frequently Asked Questions
Can I get a refund of Social Security taxes I've already paid?
No. Social Security taxes are not refundable. Once you pay them, the money goes to fund current benefits. You cannot get it back, even if you never use Social Security benefits later. The only exception is if your employer withheld too much due to an error or if you overpaid because of multiple jobs — in that case, you claim the overpayment on your tax return.
What if I work part-time — do I still pay the full Social Security tax rate?
Yes. The 6.2% rate applies to all wages, whether you work full-time or part-time. However, because you earn less, the actual dollar amount withheld is smaller. Part-time work still counts toward your Social Security credits, though you may need to work more hours to earn four credits in a year.
Do I pay Social Security tax on tips?
Yes. Tips are considered wages and are subject to Social Security tax. Your employer should withhold Social Security tax on tips you report to them. If you receive cash tips you don't report, you're not paying tax on that income, which also means you're not building Social Security credits for it.
What happens to my Social Security taxes if I move to another country?
Your Social Security taxes stay in your record. You can still receive Social Security benefits in retirement even if you live abroad, though some countries have different rules about how benefits are paid. You should contact Social Security before moving to understand how it affects your benefits.
If I'm married, do I pay more Social Security tax?
No. Your Social Security tax is based only on your own wages, not your spouse's income or marital status. Each person pays tax on their own earnings. However, married couples may be able to receive higher benefits based on a spouse's work record, which is a separate benefit calculation.