Work out the Social Security and Medicare (FICA) tax on your wages for both the employee and the employer. The calculator applies the yearly Social Security wage base, the 0.9% Additional Medicare Tax and Section 125 deductions, and shows FICA on every paycheck.
Last updated:
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Health/dental premiums, FSA, HSA through payroll. Reduce FICA wages.
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For excess Social Security and the joint 0.9% threshold.
Enter your values to see the result.
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How to use the FICA Tax Calculator
Pick the year and enter gross annual wages from the job.
Choose your pay frequency to see FICA per paycheck.
Add Section 125 deductions such as health premiums paid through payroll.
Optionally enter other wages to check the joint 0.9% threshold and excess Social Security.
Press Calculate FICA and review the per-paycheck table.
FICA rates and limits
Tax
Employee
Employer
Wage limit
Social Security (OASDI)
6.2%
6.2%
$184,500 (2026), $176,100 (2025), $168,600 (2024)
Medicare (HI)
1.45%
1.45%
No limit
Additional Medicare
0.9%
—
Wages over $200,000 (withholding threshold)
Maximum employee Social Security tax: $11,439.00 (2026), $10,918.20 (2025). Sources: Social Security Administration wage base announcements; IRS Publication 15.
FICA formulas
FICA wages = gross wages − Section 125 deductions
Social Security = min(FICA wages, wage base) × 6.2%
Medicare = FICA wages × 1.45% + max(0, FICA wages − $200,000) × 0.9%
Employer share = Social Security + 1.45% Medicare (no 0.9%)
Example: $250,000 salary in 2026. Social Security = $184,500 × 6.2% = $11,439. Medicare = $250,000 × 1.45% = $3,625 plus ($250,000 − $200,000) × 0.9% = $450. Employee FICA = $15,514; the employer pays $15,064.
Why your paycheck grows late in the year
High earners hit the Social Security wage base before December. From the next paycheck on, the 6.2% stops, so take-home pay rises for the rest of the year. The per-paycheck table above shows exactly which check that is. It resets on January 1.
Frequently asked questions
What is the FICA tax rate?
7.65% for employees: 6.2% Social Security plus 1.45% Medicare. Employers pay a matching 7.65%. Employees also owe an extra 0.9% Medicare tax on wages above $200,000 ($250,000 joint, $125,000 married filing separately).
What is the Social Security wage base for 2026?
$184,500 for 2026, up from $176,100 in 2025 and $168,600 in 2024. Wages above the base are not subject to the 6.2% Social Security tax, so the maximum employee Social Security tax in 2026 is $11,439.
Does the employer pay the 0.9% Additional Medicare Tax?
No. It is employee-only. Employers must start withholding it once they pay you more than $200,000 in a year, regardless of filing status; any difference with your real liability is settled on Form 8959.
Do 401(k) contributions reduce FICA?
No. Traditional 401(k), 403(b) and 457 deferrals reduce income tax wages but are still subject to Social Security and Medicare. Section 125 cafeteria plan deductions (health, dental, vision premiums, FSA, payroll HSA) do reduce FICA wages.
What if I had two jobs and paid too much Social Security?
Each employer withholds 6.2% up to the wage base separately. If your combined withholding is more than the maximum ($11,439 for 2026), you claim the excess as a credit on Schedule 3 of Form 1040.
How is FICA different for self-employed people?
Self-employed people pay self-employment tax of 15.3% (12.4% Social Security + 2.9% Medicare) on 92.35% of net earnings, covering both halves, and can deduct half of it.
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