FICA Tax Calculator (2026)
Enter your yearly pay to see how much Social Security and Medicare tax is taken from it in 2026, what your employer pays on top and what a self-employed person pays.
By Muhammad AhmadLast reviewed Oct 18, 2026Free, no sign-up
Estimate, not financial or tax advice. The result is only as good as the numbers you enter and the assumptions listed below the calculator. Rates, tax rules and lender terms change, so check big decisions with the official source or a licensed professional. See the disclaimer.
Example Calculation
A single employee who earns $60,000 pays 6.2% Social Security tax, $60,000 x 6.2% = $3,720, and 1.45% Medicare tax, $60,000 x 1.45% = $870. That is $4,590 of FICA tax in the year, 7.65% of pay, or $176.54 from each of 26 paychecks. The employer pays another $4,590 on top. It does not come out of the employee's pay.
FICA tax at different yearly pay
For an employee, single filer, 2026. The Social Security part stops at $184,500 of wages, and the extra Medicare tax starts above $200,000.
| Yearly pay | Social Security | Medicare | Additional Medicare | You pay | Employer pays |
|---|---|---|---|---|---|
| $30,000 | $1,860 | $435 | $0 | $2,295 | $2,295 |
| $60,000 | $3,720 | $870 | $0 | $4,590 | $4,590 |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 | $7,650 |
| $184,500 | $11,439 | $2,675 | $0 | $14,114 | $14,114 |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 | $15,064 |
| $400,000 | $11,439 | $5,800 | $1,800 | $19,039 | $17,239 |
Social Security wage base by year
The employee rates did not change in these years: 6.2% for Social Security and 1.45% for Medicare, with the same again paid by the employer. Only the wage base moves, and Medicare has no base. The Social Security Administration sets the base each October, and it has already set $192,300 for 2027.
| Year | Wage base (Social Security tax stops above this) | Most an employee pays in Social Security tax | Employee rates |
|---|---|---|---|
| 2027 | $192,300 | $11922.60 | 6.2% and 1.45% |
| 2026 | $184,500 | $11439.00 | 6.2% and 1.45% |
| 2025 | $176,100 | $10918.20 | 6.2% and 1.45% |
| 2024 | $168,600 | $10453.20 | 6.2% and 1.45% |
| 2023 | $160,200 | $9932.40 | 6.2% and 1.45% |
| 2022 | $147,000 | $9114.00 | 6.2% and 1.45% |
| 2021 | $142,800 | $8853.60 | 6.2% and 1.45% |
How It Works
FICA stands for the Federal Insurance Contributions Act. It is the payroll tax that pays for Social Security and Medicare, and it is separate from federal income tax. For an employee in 2026 it has up to three parts: 6.2% for Social Security on wages up to $184,500, 1.45% for Medicare on all wages, and an extra 0.9% Medicare tax on wages above $200,000.
An employer pays a matching 6.2% and 1.45% on each employee's wages, but not the extra 0.9%. The employer's half is not taken from your pay, so your pay stub shows only your own half, often on lines called FICA EE, OASDI or Medicare.
If you work for yourself you pay both halves, which is called self-employment tax: 12.4% for Social Security and 2.9% for Medicare, applied to 92.35% of your net profit. Switch the first box to Self-employed to see it. Half of the self-employment tax can be deducted when you work out your income tax.
FICA is the same in every state, and a traditional 401(k) contribution does not reduce it. Use the paycheck calculator to see FICA together with federal and state income tax, or read the guide to FICA taxes for what the money pays for.
Formula Explained
Employee: Social Security = 6.2% × wages up to $184,500, Medicare = 1.45% × all wages and Additional Medicare = 0.9% × wages above the threshold. The employer pays the first two again.
Self-employed: net earnings = net profit × 92.35%, then 12.4% × earnings up to $184,500 + 2.9% × all earnings, plus the extra 0.9% above the threshold.
The extra 0.9% starts above $200,000 for single and head of household filers, $250,000 for married couples filing jointly and $125,000 for married filing separately.
Assumptions and limits
- Tax year 2026. Social Security tax applies to the first $184,500 of wages. The rates are 6.2% for Social Security and 1.45% for Medicare.
- The Additional Medicare Tax of 0.9% is figured on wages above $200,000 for single and head of household filers, $250,000 for married filing jointly and $125,000 for married filing separately. Employers start withholding it above $200,000 whatever your filing status, and the final amount is settled on your tax return.
- The pay you enter is treated as your only pay. With more than one job, or wages and self-employment income together, the Social Security limit and the extra Medicare threshold apply to the combined amounts.
- Self-employment tax is only charged when net earnings are $400 or more, and half of it is deductible when you work out income tax.
- The employer's share is the matching 7.65%, without the extra 0.9%. It is shown for information and is not taken from your pay.
Frequently Asked Questions
What is the FICA tax rate for 2026?
For employees it is 7.65%: 6.2% for Social Security on wages up to $184,500 and 1.45% for Medicare on all wages. Employers pay a matching 7.65%. Wages above $200,000 also pay an extra 0.9% Medicare tax.
How do I calculate FICA tax?
Multiply your gross pay by 6.2% and by 1.45%, then add the two. On a $2,000 paycheck that is $124.00 + $29.00 = $153.00. On $60,000 a year it is $3,720 + $870 = $4,590. The Social Security part stops once your wages for the year pass $184,500.
What percentage of my paycheck is FICA?
For most employees it is 7.65%. It drops to 1.45% for the rest of the year once your wages pass the Social Security limit, and it rises by 0.9% on wages above $200,000.
Who pays FICA, the employee or the employer?
Both. The employee pays 7.65% of wages through payroll deductions and the employer pays a matching 7.65% on top, so the total is 15.3% of wages. Self-employed people pay both halves.
What do FICA EE and FICA ER mean on a pay stub?
EE means employee and ER means employer. FICA EE is the Social Security and Medicare tax taken from your pay. FICA ER is the matching amount your employer pays on top of your wages. It does not come out of your check, and some pay stubs list it only for your information.
What is the FICA tax limit for 2026?
Social Security tax applies to the first $184,500 of wages in 2026, so the most an employee pays is $11,439. Medicare tax has no limit, and a 0.9% Additional Medicare Tax applies to wages above $200,000.
What were the FICA tax rates in 2025, 2024 and 2023?
The employee rates were the same each year: 6.2% for Social Security and 1.45% for Medicare, 7.65% in all, and the employer pays the same again. Only the Social Security wage base changed: $160,200 in 2023, $168,600 in 2024, $176,100 in 2025 and $184,500 in 2026. For 2027 the Social Security Administration has set $192,300.
Do FICA taxes reduce my taxable income?
No. FICA tax comes out of your pay, but the employee share is not deductible on your federal return, so it does not lower the wages your income tax is based on. Pre-tax 401(k) contributions lower income tax wages but not FICA wages. Self-employed people are different: they can deduct half of their self-employment tax.
What is the FICA threshold?
There are two. Social Security tax stops at $184,500 of wages in 2026, which is the FICA wage base. The extra 0.9% Medicare tax starts at $200,000 of wages for single filers, $250,000 for married couples filing jointly and $125,000 for married filing separately.
What is my FICA contribution?
As an employee, it is 7.65% of your gross pay: 6.2% for Social Security and 1.45% for Medicare. On $60,000 that is $4,590 a year, or $176.54 from each of 26 paychecks. Your employer pays the same amount on top.
Are Social Security and Medicare tax the same as FICA?
Yes. FICA is the name of the law, and Social Security tax and Medicare tax are its two parts. On a pay stub they may appear as one FICA line, or as two lines called Social Security (sometimes OASDI) and Medicare.
Is FICA taken from bonuses, overtime and tips?
Yes. They are wages, so Social Security and Medicare tax apply to them, up to the limits above.
How much is self-employment tax?
It is 15.3% of 92.35% of your net profit, which is about 14.1% of profit, with the Social Security part limited to $184,500 of earnings. On $60,000 of net profit it is about $8,478, and you can deduct half of it from your income.
Does a 401(k) or health insurance lower FICA?
A traditional 401(k) contribution does not lower FICA. It lowers income tax only. Health insurance premiums and a flexible spending account paid through a payroll cafeteria plan usually do lower the wages FICA is figured on.
Can I stop paying FICA?
Not on regular wages. A few kinds of work are exempt in special cases, such as some student jobs and some religious or government jobs, but ordinary employees cannot opt out.
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Methodology and sources
Employee tax is 6.2% of wages up to the Social Security wage base, plus 1.45% of all wages, plus 0.9% of wages above the threshold for your filing status. The employer pays the first two. Self-employment tax is 12.4% and 2.9% of 92.35% of net profit, with the same wage base and the same extra 0.9%. The rates and the wage base come from the Social Security Administration and the IRS.
- Topic no. 751, Social Security and Medicare withholding rates, Internal Revenue Service
- Topic no. 560, Additional Medicare tax, Internal Revenue Service
- Contribution and Benefit Base (Social Security wage base), Social Security Administration
- FICA and SECA tax rates, Social Security Administration
- Self-employment tax (Social Security and Medicare taxes), Internal Revenue Service
Last reviewed Oct 18, 2026 by Muhammad Ahmad. The page is checked again when the source figures change and at least once a year. See the corrections log, or report a mistake.
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