FICA Calculator (2026)
FICA (Federal Insurance Contributions Act) is the payroll tax that funds Social Security and Medicare. Employees pay 6.2% Social Security on wages up to the wage base limit, plus 1.45% Medicare on all wages, plus an extra 0.9% Additional Medicare above the high-earner threshold. Employers match the first two — but those don't reduce your take-home pay, so this calculator focuses on the employee share.
How is this calculated?
Social Security tax is 6.2% on wages up to the wage base limit ($176,100 for 2025; the 2026 figure is announced by SSA in October). Above that, no further SS tax is owed. Medicare tax is 1.45% on every dollar of wages, no cap. Additional Medicare 0.9% kicks in on wages above $200,000 (single/HOH), $250,000 (MFJ), or $125,000 (MFS) — note these thresholds are NOT inflation-adjusted. Employers withhold the additional 0.9% once an employee crosses $200,000 in a calendar year regardless of filing status; reconciliation happens on the employee’s tax return.
Frequently Asked Questions
Does FICA apply to all my income?
FICA applies to wages and self-employment income (the SE-tax equivalent for self-employed people). It does not apply to investment income, capital gains, rental income, or unemployment benefits. Pre-tax health insurance, HSA, FSA, and dependent-care FSA contributions usually reduce both federal income tax AND FICA wages. Pre-tax 401(k) contributions reduce federal income tax but NOT FICA.
What is the Social Security wage base?
Each year the SSA sets a maximum amount of earnings subject to Social Security tax. Above this 'wage base limit' you don't pay SS tax. 2025: $176,100. 2026: TBD (typically rises 3-4% with COLA). Medicare has no equivalent cap — it applies to all wages.
Why do I see Additional Medicare on my paystub?
If you earn more than $200,000 in a calendar year, your employer is required to withhold the additional 0.9% Medicare tax on wages above that point — regardless of your filing status. If you're MFJ ($250k threshold) or MFS ($125k threshold), you'll reconcile the difference when filing.
Does my employer pay FICA too?
Yes — employers separately match the 6.2% SS tax and 1.45% Medicare tax (so the total Social Security take is 12.4% and Medicare is 2.9%). Employers don't pay the Additional Medicare 0.9%; that's employee-only.
What if I'm self-employed?
Self-employed people pay both the employee and employer halves via Self-Employment Tax (Schedule SE) — 12.4% SS + 2.9% Medicare = 15.3%, applied to 92.35% of net earnings. Half is deductible against AGI as an above-the-line deduction. Use our Self-Employment Tax calculator for the full math.
Last updated: May 2026 · Rates sourced from IRS