Automatic Determinations

Determinations of specific coverage thresholds:
  Domestic employees
  Election workers

Wage-indexed Amounts

Coverage threshold definition
A coverage threshold is an amount of earnings that triggers coverage under the Social Security program. Earnings below the threshold are not taxable under Social Security nor do such earnings count toward future benefits. For most wage earners, there is no coverage threshold; that is, every dollar of wages is covered and taxable.

Federal law requires specific coverage thresholds for self-employed workers, farm workers, domestic employees, and election workers. The thresholds for self-employed workers and farm workers are fixed amounts, but the thresholds for domestic employees and election workers change with changes in the national average wage index.

Specific coverage thresholds for 2025
For 2025, the domestic employee coverage threshold amount is $2,800, and the coverage threshold amount for election officials and election workers is $2,400. The table below shows the coverage thresholds for these two groups beginning with 1994.

Coverage thresholds for domestic employees a and election officials/workers b
Year Domestic
employees		 Election
workers
1994 $1,000 $100
1995 1,000 1,000
1996 1,000 1,000
1997 1,000 1,000
1998 1,100 1,000
1999 1,100 1,000
2000 1,200 1,100
2001 1,300 1,100
2002 1,300 1,200
2003 1,400 1,200
2004 1,400 1,200
2005 1,400 1,200
2006 1,500 1,300
2007 1,500 1,300
2008 1,600 1,400
2009 1,700 1,500
2010 1,700 1,500
2011 1,700 1,500
2012 1,800 1,500
2013 1,800 1,600
Year Domestic
employees		 Election
workers
2014 $1,900 $1,600
2015 1,900 1,600
2016 2,000 1,700
2017 2,000 1,800
2018 2,100 1,800
2019 2,100 1,800
2020 2,200 1,900
2021 2,300 2,000
2022 2,400 2,000
2023 2,600 2,200
2024 2,700 2,300
2025 2,800 2,400
a Prior to 1994, the threshold wage amount was $50 per calendar quarter for domestic employees. For 1994 and later, the threshold applies to calendar year wages.
b The thresholds for election officials & workers apply to calendar year earnings.