Degeneracy occurs when a system has more than one state for a particular energy level. Considering the three dimensional harmonic oscillator, the energy is given by
$$E_n = (n_x + n_y + n_z) \,\hbar \omega + \frac{3}{2},$$
where $n_x, n_y$, and $n_z$ are integers, and a state can be represented by $|n_x, n_y, n_z\rangle$. It can be easily seen that all states except the ground state are degenerate.
Now suppose that the particle has a spin (say, spin-$1/2$). In this case, the total state of the system needs four quantum numbers to describe it, $n_x, n_y, n_z,$ and $s$, the spin of the particle and can take (in this case) two values $|+\rangle$ or $|-\rangle$. However, the spin does not appear anywhere in the Hamiltonian and thus in the expression for energy, and therefore both states
$$|n_x, n_y, n_z, +\rangle \quad \quad\text{and} \quad \quad |n_x, n_y, n_z, -\rangle$$
are distinct, but nevertheless have the same energy. Thus, if we have non-zero spin, the ground state can no longer be non-degenerate.