Social Security wage base limit
E34495
The Social Security wage base limit is the maximum annual amount of a worker’s earnings that is subject to Social Security payroll taxes, above which no additional Social Security tax is owed.
All labels observed (7)
How this entity was disambiguated
This entity first appeared as the object of triple T263651 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: Social Security wage base limit Context triple: [Federal Insurance Contributions Act taxes, hasFeature, Social Security wage base limit]
-
A.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
B.
Social Security Administration
The Social Security Administration is an independent U.S. government agency that oversees and delivers retirement, disability, and survivors’ benefits to eligible individuals.
-
C.
United States Social Security system
The United States Social Security system is a federal program that provides retirement, disability, and survivors’ benefits funded primarily through payroll taxes to offer income security for eligible workers and their families.
-
D.
Social Security Board
The Social Security Board was the federal agency originally established to administer and oversee the United States' Social Security program, including the registration of workers and the distribution of benefits.
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E.
Social Security number
A Social Security number is a unique nine-digit identifier issued to U.S. residents primarily for tracking earnings and determining eligibility for government benefits, and widely used for identification in financial and legal contexts.
- F. None of above. chosen
- G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: Social Security wage base limit Target entity description: The Social Security wage base limit is the maximum annual amount of a worker’s earnings that is subject to Social Security payroll taxes, above which no additional Social Security tax is owed.
-
A.
Federal Insurance Contributions Act taxes
Federal Insurance Contributions Act taxes are U.S. payroll taxes imposed on employers and employees to finance Social Security and Medicare programs.
-
B.
Social Security Administration
The Social Security Administration is an independent U.S. government agency that oversees and delivers retirement, disability, and survivors’ benefits to eligible individuals.
-
C.
United States Social Security system
The United States Social Security system is a federal program that provides retirement, disability, and survivors’ benefits funded primarily through payroll taxes to offer income security for eligible workers and their families.
-
D.
Social Security Board
The Social Security Board was the federal agency originally established to administer and oversee the United States' Social Security program, including the registration of workers and the distribution of benefits.
-
E.
Social Security number
A Social Security number is a unique nine-digit identifier issued to U.S. residents primarily for tracking earnings and determining eligibility for government benefits, and widely used for identification in financial and legal contexts.
- F. None of above. chosen
Statements (48)
| Predicate | Object |
|---|---|
| instanceOf |
United States Social Security term
ⓘ
taxation concept ⓘ |
| administeredBy | Social Security Administration ⓘ |
| affects |
Social Security disability benefit computation
ⓘ
Social Security retirement benefit computation ⓘ Social Security survivors benefit computation ⓘ |
| alsoKnownAs |
Social Security wage base limit
ⓘ
surface form:
OASDI wage base
Social Security wage base limit ⓘ
surface form:
Social Security wage base
|
| appliesAcross | all employers combined for a worker ⓘ |
| appliesInJurisdiction |
United States of America
ⓘ
surface form:
United States
|
| appliesPer |
calendar year
ⓘ
individual worker ⓘ |
| appliesTo |
Federal Insurance Contributions Act taxes
ⓘ
surface form:
Old-Age, Survivors, and Disability Insurance tax
Social Security wage base limit self-linksurface differs ⓘ
surface form:
Social Security payroll tax
employee wages ⓘ self-employment income ⓘ |
| appliesToIncomeType |
salaries
ⓘ
tips subject to FICA ⓘ wages ⓘ |
| appliesToTaxType |
FICA Social Security portion
ⓘ
SECA Social Security portion ⓘ |
| definedBy | Social Security Administration ⓘ |
| determines | maximum earnings credited for Social Security benefits calculation ⓘ |
| doesNotApplyTo |
Federal Insurance Contributions Act taxes
ⓘ
surface form:
Additional Medicare tax
Federal Insurance Contributions Act taxes ⓘ
surface form:
Medicare payroll tax
|
| doesNotApplyToIncomeType |
capital gains
ⓘ
interest income ⓘ investment income ⓘ |
| hasCharacteristic |
annual earnings cap
ⓘ
indexed to national average wage index ⓘ |
| hasEffect |
limits amount of earnings subject to Social Security tax
ⓘ
limits maximum Social Security tax owed per worker per year ⓘ |
| hasImplication |
earnings above the limit do not increase Social Security benefits
ⓘ
high earners stop paying Social Security tax after reaching the limit ⓘ |
| hasPolicyGoal |
cap taxable earnings for Social Security
ⓘ
maintain Social Security program financing ⓘ |
| isAdjustedBy | Social Security Administration ⓘ |
| isAdjustedFrequency | annually ⓘ |
| isBasedOn | National Average Wage Index ⓘ |
| isExpressedIn | US dollars ⓘ |
| isPortionOf |
FICA rules
ⓘ
SECA rules ⓘ |
| isSetBy | federal law ⓘ |
| relevantFor |
employees
ⓘ
employers ⓘ self-employed individuals ⓘ |
| timeIndexed | varies by tax year ⓘ |
| usedBy | Internal Revenue Service ⓘ |
How these facts were elicited
The pipeline generated the facts above by prompting gpt-5.1 with this entity's name + description and the instruction below.
Instruction
You are a knowledge base construction expert. Given a subject entity and a description of it, return factual statements that you know for the subject as a JSON list of dictionaries(triples), where keys must be "subject", "predicate" and "object". The number of facts may be very high, between 25 to 50 or more, for very popular subjects. For less popular subjects, the number of facts can be very low, like 5 or 10. # Requirements - If you don't know the subject at all, return an empty list. - If the subject is not a named entity, return an empty list. - Include at least one triple where predicate is "instanceOf". - Do not get too wordy. - Separate several objects into multiple triples with one object.
Input
Subject: Social Security wage base limit Description of subject: The Social Security wage base limit is the maximum annual amount of a worker’s earnings that is subject to Social Security payroll taxes, above which no additional Social Security tax is owed.
Referenced by (7)
Full triples — surface form annotated when it differs from this entity's canonical label.
this entity surface form:
Social Security wage base
this entity surface form:
OASDI wage base
Social Security wage base limit
→
appliesTo
→
Social Security wage base limit
self-linksurface differs
ⓘ
this entity surface form:
Social Security payroll tax
this entity surface form:
Social Security bend points
this entity surface form:
Social Security payroll tax schedule
this entity surface form:
Social Security taxable wage base