FICA Tax Calculator
Find out how much Social Security, Medicare, and Additional Medicare tax you owe per paycheck and per year in 2026.
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Affects Additional Medicare Tax threshold only.
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Total FICA Summary
Estimates only. Not tax or legal advice. Consult a tax professional for accuracy.
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FICA, federal tax, state tax, and all deductions in one place
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act, signed into law in 1935. It funds Social Security (officially Old-Age, Survivors, and Disability Insurance, or OASDI) and Medicare (Hospital Insurance, or HI). If you earn a W-2 paycheck or have self-employment income, you pay FICA taxes.
The total FICA rate is 15.3%. Employees and employers each pay 7.65%. Self-employed workers pay both halves. Social Security makes up 12.4% of the total (6.2% + 6.2%), and Medicare makes up the remaining 2.9% (1.45% + 1.45%).
2026 FICA tax rates, limits, and thresholds
For 2026, the Social Security wage base went up to $184,500 (from $176,100 in 2025). You only pay the 6.2% Social Security tax on earnings up to this cap. Medicare has no wage base limit, so the 1.45% rate applies to all earned income. High earners also owe an Additional Medicare Tax of 0.9% on earnings above their filing-status threshold.
The maximum Social Security tax per employee in 2026 is $11,439 ($184,500 × 6.2%). Since Medicare is uncapped, your total employee FICA depends on how much you earn.
| Component | 2025 | 2026 |
|---|---|---|
| SS Wage Base | $176,100 | $184,500 |
| SS Rate (Employee) | 6.2% | 6.2% |
| Max SS Tax (Employee) | $10,918 | $11,439 |
| Medicare Rate (Employee) | 1.45% | 1.45% |
| Additional Medicare | 0.9% | 0.9% |
How self-employment tax differs from employee FICA
Self-employed workers pay both the employee and employer shares, totaling 15.3%. The IRS only taxes 92.35% of your net earnings (the SE factor), which simulates the employer-portion deduction. You can then deduct 50% of the SE tax from your adjusted gross income, lowering your income tax bill.
If your net self-employment earnings are below $400, you don't need to file Schedule SE. You do need to make quarterly estimated payments if your SE tax liability tops $1,000 for the year.
FICA tax by income level (W-2 employee, single filer)
| Annual Income | SS Tax | Medicare | Addl. Medicare | Total FICA | Rate |
|---|---|---|---|---|---|
| $30,000 | $1,860 | $435 | $0 | $2,295 | 7.65% |
| $50,000 | $3,100 | $725 | $0 | $3,825 | 7.65% |
| $75,000 | $4,650 | $1,088 | $0 | $5,738 | 7.65% |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 | 7.65% |
| $150,000 | $9,300 | $2,175 | $0 | $11,475 | 7.65% |
| $184,500 | $11,439 | $2,675 | $0 | $14,114 | 7.65% |
| $200,000 | $11,439 | $2,900 | $0 | $14,339 | 7.17% |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 | 6.21% |
| $400,000 | $11,439 | $5,800 | $1,800 | $19,039 | 4.76% |
| $500,000 | $11,439 | $7,250 | $2,700 | $21,389 | 4.28% |
Single filer, W-2 employee. Additional Medicare Tax threshold: $200,000.
Social Security wage base history
| Year | Wage Base | Max SS Tax (Employee) |
|---|---|---|
| 2026 | $184,500 | $11,439.00 |
| 2025 | $176,100 | $10,918.20 |
| 2024 | $168,600 | $10,453.20 |
| 2023 | $160,200 | $9,932.40 |
| 2022 | $147,000 | $9,114.00 |
| 2021 | $142,800 | $8,853.60 |
| 2020 | $137,700 | $8,537.40 |
Does FICA apply to all income?
No. FICA only applies to earned income: wages, salaries, tips, and self-employment income. Investment income (dividends, capital gains, interest), rental income, and pension distributions are all exempt. That said, high earners may owe the separate 3.8% Net Investment Income Tax (NIIT) on investment income.
For a full paycheck breakdown with federal and state income taxes, try our Hourly Paycheck Calculator or download the Pay44 app.
Sources: IRS Topic 751, IRS Publication 15, SSA Wage Base, IRS Topic 560, IRS SE Tax
Frequently asked questions
Common questions about FICA, Social Security, and Medicare taxes
What is FICA tax and why is it deducted from my paycheck?
FICA stands for the Federal Insurance Contributions Act. It pays for Social Security (retirement, disability, survivors benefits) and Medicare (healthcare for people 65 and older). Employees and employers each pay half of the 15.3% total rate.
What is the FICA tax rate for 2026?
The total FICA rate is 15.3%: 12.4% for Social Security (6.2% employee + 6.2% employer) and 2.9% for Medicare (1.45% + 1.45%). Employees pay 7.65% from each paycheck; employers match the other 7.65%.
What is the Social Security wage base for 2026?
The 2026 Social Security wage base is $184,500 (up from $176,100 in 2025). You only pay the 6.2% Social Security tax on earnings up to this cap. Any income above $184,500 is exempt from Social Security tax but still subject to Medicare tax.
What is the Additional Medicare Tax and who pays it?
High earners pay an extra 0.9% Medicare surtax on earnings above $200,000 (single), $250,000 (married filing jointly), or $125,000 (married filing separately). Only the employee pays this; there is no employer match. You report it on IRS Form 8959.
How do self-employed workers pay FICA taxes?
Self-employed workers pay both the employee and employer shares (15.3% total), called self-employment tax (SECA). The IRS taxes 92.35% of net earnings. You can then deduct half of the SE tax from your adjusted gross income.
Does FICA apply to all types of income?
No. FICA only applies to earned income: wages, salaries, tips, and self-employment income. Investment income, rental income, and pension distributions are not subject to FICA. High earners may owe the separate 3.8% Net Investment Income Tax (NIIT) on investment income, though.
When do I stop paying Social Security tax during the year?
You stop paying the 6.2% Social Security tax once your year-to-date earnings hit $184,500 in 2026. If you have multiple employers, each withholds on its own, so you may overpay. You can claim a credit for the excess on your tax return. Medicare tax never stops.
Is FICA the same as income tax?
No. FICA (Social Security + Medicare) is separate from federal income tax. FICA is a flat-rate payroll tax on earned income, while income tax uses progressive brackets. Both get withheld from your paycheck, but they fund different programs and the math works differently.
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