About the FICA Tax Calculator
This FICA tax calculator shows how much Social Security and Medicare tax comes out of your wages, both for the year and per paycheck. FICA (Federal Insurance Contributions Act) tax is 6.2% for Social Security and 1.45% for Medicare, paid by the employee, with a matching 7.65% paid by the employer.
Social Security tax stops once your wages reach the annual wage base — $184,500 in 2026 and $176,100 in 2025 — while Medicare tax has no cap. High earners also owe the 0.9% Additional Medicare Tax on wages above $200,000 (single or head of household), $250,000 (married filing jointly) or $125,000 (married filing separately). The calculator applies all of these rules and shows the employer share too, which is useful for hiring budgets. For married couples filing jointly the $250,000 threshold applies to both spouses’ combined wages, so the calculator assumes the wages you enter are the couple’s only wages. If both spouses work, run each spouse separately (the Social Security cap applies per person) and check the 0.9% tax against your combined wages.
It is meant for W-2 employees. If you are self-employed you pay both halves as self-employment tax on 92.35% of net earnings — use the self-employment tax calculator instead. If you work for more than one employer, each withholds Social Security separately, so you may be able to claim excess withholding back on your return.
With the default inputs, the your fica tax for the year is $5,737.50. Change any value above to recalculate instantly.
How to use the fica tax calculator
- 1Select the tax year.
- 2Enter your annual FICA wages from one employer.
- 3Choose your filing status so the 0.9% surtax threshold is right.
- 4Pick your pay frequency to see the amount per paycheck.
Formula and method
Social Security tax is 6.2% of wages up to the annual wage base ($184,500 for 2026, $176,100 for 2025); earnings above the base are not taxed. Medicare tax is 1.45% of all wages with no limit.
The Additional Medicare Tax of 0.9% applies to wages above $200,000 for single and head-of-household filers, $250,000 for joint filers and $125,000 for married filing separately, and it is paid by the employee only. For joint filers the threshold applies to combined wages, which the calculator treats as the wages you enter. The employer matches 6.2% and 1.45% but not the 0.9%. Per-paycheck figures are the annual total divided by the number of pay periods.
- Wages
- Wages subject to FICA for the year
- Wage base
- Social Security taxable maximum for the year
- Threshold
- Additional Medicare Tax threshold for your filing status
Worked examples
$75,000 salary, paid every two weeks
Social Security is 6.2% of $75,000 = $4,650 and Medicare is 1.45% = $1,087.50, for $5,737.50 a year, or about $220.67 per biweekly paycheck. Your employer pays another $5,737.50.
$250,000 single earner in 2026
Social Security is capped at 6.2% of $184,500 = $11,439. Medicare is 1.45% of the full $250,000 = $3,625, and the 0.9% surtax on the $50,000 above $200,000 adds $450, for $15,514.
$180,000 in 2025, paid monthly
In 2025 the wage base is $176,100, so Social Security tops out at $10,918.20. Medicare on $180,000 is $2,610, giving $13,528.20 for the year — about $1,127 a month.
Frequently asked questions
What is the FICA tax rate for 2026?+
Employees pay 7.65%: 6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages. Employers pay a matching 7.65%, and employees also pay 0.9% on wages over $200,000.
What is the Social Security wage base?+
It is the maximum amount of earnings subject to Social Security tax each year: $176,100 for 2025 and $184,500 for 2026. Once your wages pass it, the 6.2% Social Security withholding stops for the rest of the year.
Is my 401(k) contribution subject to FICA?+
Yes. Traditional 401(k) and 403(b) deferrals reduce income tax but are still subject to Social Security and Medicare tax. Section 125 cafeteria-plan deductions such as health insurance premiums are exempt from FICA.
I had two jobs and paid too much Social Security. Can I get it back?+
Yes. If combined withholding from multiple employers exceeds the maximum for the year, claim the excess as a credit on Schedule 3 of Form 1040. It does not apply if a single employer over-withheld.
Do self-employed people pay FICA?+
They pay the equivalent self-employment tax of 15.3% (12.4% Social Security plus 2.9% Medicare) on 92.35% of net earnings, and can deduct half of it. Use the self-employment tax calculator.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.