The Social Security Administration has released its W-2 electronic reporting specifications for tax year 2025. Publications EFW2 and EFW2C provide reporting specifications and directions for filing original and corrected electronic W-2 forms with the federal government, and the specifications for tax year 2025 have been released.
Each year, the Social Security Administration adjusts the annual maximum wages subject to Social Security taxes. For tax year 2025, the Social Security base tax maximum has increased from $168,600 to $176,100. The maximum payroll tax for the year has increased from $10,453 to $10,918.
Other than that annual revision, there were no changes to filing specifications or direction. A number of inconsequential editorial changes have been made to both documents.
The Social Security Administration maintains a website providing both documents, available at this link.
