FICA Tax Calculator 2026
Calculate 2026 FICA in seconds — Social Security 6.2% (cap $184,500) + Medicare 1.45%. Employee, self-employed, or both. Free, no signup.
Updated 2026-01-25
By Sammy S. · Founder · AuthorUpdated for 2026
6.2%
Social Security
Employee portion
1.45%
Medicare
No wage cap
15.3%
Self-Employed
Both portions
$184,500
SS Wage Base
2026 limit
How to use this FICA calculator
Select employment type
Choose Employee, Self-Employed, or Both if you have wages and side income.
Enter your income
Type annual wages or SE income. Use the quick-amount buttons for common salaries.
See the breakdown
Get SS, Medicare, and total FICA — with wage base progress and employer split.
Affects Additional Medicare threshold
Understanding FICA Taxes
Social Security Tax
Old-Age, Survivors, and Disability Insurance (OASDI)
You stop paying SS tax once your wages reach the $184,500 wage base.
Medicare Tax
Hospital Insurance (HI) Tax
Medicare has no wage cap — all earnings are subject to the 1.45% tax.
FICA Tax by Income Level (Employee)
Annual FICA taxes at various income levels for 2026
| Annual Income | Social Security | Medicare | Add'l Medicare | Total FICA |
|---|---|---|---|---|
| $50,000 | $3,100 | $725 | $0 | $3,825 |
| $75,000 | $4,650 | $1,088 | $0 | $5,738 |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 |
| $125,000 | $7,750 | $1,813 | $0 | $9,563 |
| $150,000 | $9,300 | $2,175 | $0 | $11,475 |
| $184,500 | $11,439 | $2,675 | $0 | $14,114 |
| $200,000 | $11,439 | $2,900 | $0 | $14,339 |
| $250,000 | $11,439 | $3,625 | $450 | $15,514 |
| $300,000 | $11,439 | $4,350 | $900 | $16,689 |
| $500,000 | $11,439 | $7,250 | $2,700 | $21,389 |
Social Security tax stops at the $184,500 wage base. Additional Medicare (0.9%) applies to income over $200,000 (single).
Self-Employment Tax
Self-employed individuals pay both the employee AND employer portions
Social Security
12.4%
(6.2% × 2)
Medicare
2.9%
(1.45% × 2)
Total SE Tax
15.3%
deduct 50% on return
How Self-Employment Tax Works
- Calculate net self-employment income (after business expenses)
- Multiply by 92.35% — adjusts for the "employer" portion
- Apply 15.3% SE tax rate (12.4% SS + 2.9% Medicare)
- Deduct 50% of SE tax from your income tax return
Additional Medicare Tax (High Earners)
An extra 0.9% Medicare tax applies to wages exceeding these thresholds:
Single
$200,000
Married Filing Jointly
$250,000
Married Filing Separately
$125,000
Note: Your employer does NOT match the additional 0.9% Medicare tax — you pay it alone.
The SS wage-base “holiday”: when your paycheck grows mid-year
Once your cumulative wages from a single employer reach the $184,500 Social Security wage base, the 6.2% SS withholding stops for the rest of the calendar year — your net paycheck rises by 6.2% of each future check. When that happens depends entirely on your salary and pay frequency:
Bi-weekly payroll: approximate period SS withholding stops
26 pay periods/year · 2026 wage base $184,500
| Annual Salary | Gross per Period | Period SS Stops | Approx. Month |
|---|---|---|---|
| $200,000 | $7,692 | Period 24 of 26 | Late November |
| $300,000 | $11,538 | Period 16 of 26 | Mid-August |
| $400,000 | $15,385 | Period 12 of 26 | Mid-June |
| $500,000 | $19,231 | Period 10 of 26 | Mid-May |
Exact period varies by employer start date. Monthly payroll hits the cap one pay period earlier.
Multiple employers: the overpayment trap
Each employer withholds Social Security independently — neither knows what the other has withheld. If you switch jobs mid-year and your combined wages exceed $184,500, you'll overpay the $11,439 SS maximum. Your employer is not responsible for fixing this.
Fix it on your tax return: Claim the excess as a refundable credit on Schedule 3, Line 11 of Form 1040. The IRS will refund the overpaid amount. (Source: IRC §6413(c); IRS Instructions for Schedule 3.)
Additional Medicare Tax withholding gaps: three scenarios where employer withholding is wrong
Employers begin withholding the 0.9% Additional Medicare Tax once wages they pay exceed $200,000 in a calendar year — regardless of your filing status or total household income. But your actual liability is based on combined income and filing status at year-end. This creates predictable mismatches:
| Scenario | Threshold | Employer Withholds? | Owed at Filing |
|---|---|---|---|
| MFJ couple, each earns $150K | $250,000 (MFJ) | Neither — both under $200K | $450 (on $50K over limit) |
| Two jobs, each $180K (single) | $200,000 (single) | Neither — both under $200K | $1,440 (on $160K over limit) |
| $220K wages + $50K SE income | $200,000 (single) | On $20K wages only | $450 more (on $50K SE income) |
How to cover the shortfall
- Request additional income tax withholding on Form W-4, Line 4c — this applies against all tax including AMT
- Make quarterly estimated tax payments using Form 1040-ES
- You cannot specifically designate W-4 withholding for Additional Medicare Tax alone
Reconcile with Form 8959
- File Form 8959 if you owe or were withheld Additional Medicare Tax — attach to Form 1040
- Amounts already withheld by employer appear on your W-2 (Box 6) and are credited against your total tax
- SE income is included in AMT — report separately on Part II of Form 8959
Source: IRS Topic 560 (Additional Medicare Tax) · IRS Q&A for Additional Medicare Tax · Instructions for Form 8959 (updated Jan 2026)
FICA exemptions: visa holders, students, and when the clock runs out
Not everyone pays FICA. IRC §3121(b) carves out several categories — but the rules are specific and exemptions have firm end-dates that payroll teams often miss:
FICA exemption quick reference — 2026
| Worker Category | FICA Exempt? | Duration / Condition |
|---|---|---|
| F-1, J-1, M-1 students (nonresident alien) | ✅ Yes | Up to 5 calendar years (IRC §3121(b)(19)) |
| J-1 scholars / teachers / researchers (NRA) | ✅ Yes | Up to 2 calendar years |
| H-1B, TN, O-1, E-3 workers | ❌ No | FICA owed from day one — no exemption |
| Student at own school, enrolled ≥ half-time | ✅ Yes | While enrolled; off-campus jobs excluded (IRC §3121(b)(10)) |
| Child under 18 employed by parent (sole prop.) | ✅ Yes | Until age 18; parent must be unincorporated |
| Railroad workers | N/A | Pay RRTA instead of FICA (separate system) |
The F-1 → H-1B transition: a common payroll miss
When an F-1/OPT student's H-1B visa activates (typically October 1), the FICA exemption ends on that date — not at year-end. FICA withholding must start with the first paycheck after the H-1B start date. If a payroll team misses this, back-withholding is required and the employer may face penalties.
The Substantial Presence Test ends F-1 exempt status
F-1 students are exempt from counting days toward the Substantial Presence Test (SPT) for only 5 calendar years (lifetime total). After year 5, if SPT days accumulate, the student becomes a resident alien and FICA applies — even if still on F-1 status. (Source: IRS Publication 519.)
Source: IRS “Foreign student liability for Social Security and Medicare taxes” (irs.gov) · IRS Student FICA Exception (IRC §3121(b)(10)) · Rev. Proc. 2005-11 · IRS Publication 519
Why use a FICA calculator?
A FICA calculator shows exactly how much goes to Social Security and Medicare from your paycheck or self-employment income. Use it to verify withholding, to see when you hit the wage base (and your take-home jumps), and to estimate self-employment tax if you have side income. Pair it with our main paycheck calculator for full take-home pay and our W-4 assistant for withholding optimization.
The FICA totals above come from the wages, employment type, and filing status you enter—not a third-party feed. We apply IRS Social Security and Medicare rates for the tax year you select, cap Social Security at the annual wage base, and add Additional Medicare Tax when income exceeds the threshold for your filing status. Below are the formulas, the order we follow, and worked examples you can check by hand.
Formulas
| Line | Formula |
|---|---|
| Social Security (employee W-2) | Lesser of (wages, wage base) × 6.2% |
| Medicare (employee W-2) | Wages × 1.45% (no wage cap) |
| Additional Medicare Tax | Wages over threshold × 0.9% (employee only; thresholds vary by filing status) |
| Employee FICA total | Social Security + Medicare + Additional Medicare |
| Employer match (informational) | Employer pays matching 6.2% Social Security + 1.45% Medicare on the same wages (no Additional Medicare) |
| Self-employment tax base | Net SE earnings = Gross self-employment income × 92.35% |
| Self-employment FICA | 12.4% Social Security on SE base (within remaining wage base) + 2.9% Medicare on full SE base + 0.9% Additional Medicare when combined income exceeds threshold |
| SE tax deduction | 50% of self-employment tax reduces income tax (Schedule 1) |
Order of operations
Start with annual wages
W-2 wages and/or self-employment income you entered
For employees, we use W-2 box 1 wages. For self-employed filers, we use gross self-employment income. The "both" option combines W-2 wages with side income and coordinates the Social Security wage base across both.
Calculate Social Security tax
Social Security = Lesser of (wages, wage base) × 6.2%
Social Security applies only up to the annual wage base ($184,500 in 2026). Wages above that amount are exempt from the 6.2% Social Security tax but still pay Medicare.
Calculate Medicare tax
Medicare = Wages × 1.45%
Unlike Social Security, Medicare has no wage cap. Every dollar of wages pays the 1.45% employee Medicare tax, and your employer matches it.
Add Additional Medicare Tax if over threshold
Additional Medicare = (Wages − Threshold) × 0.9% when wages exceed threshold
High earners pay an extra 0.9% Medicare surtax on wages above $200,000 (single), $250,000 (married filing jointly), or $125,000 (married filing separately). Employers do not match this portion.
Add self-employment tax (if applicable)
SE tax on 92.35% of net earnings at 15.3% combined rate (12.4% SS + 2.9% Medicare), with wage base coordination
Self-employed workers pay both the employee and employer halves through Schedule SE. If you also have W-2 wages, Social Security tax on self-employment income only applies to the portion of the wage base not already used by W-2 wages.
Total FICA you pay
Total FICA = Employee Social Security + Medicare + Additional Medicare + Self-employment tax
Effective FICA rate = Total FICA ÷ total income. This is payroll tax only—it does not include federal or state income tax.
Worked example
$100,000 W-2 wages, Single, 2026
Social Security = $100,000 × 6.2% = $6,200
Medicare = $100,000 × 1.45% = $1,450
Total employee FICA = $6,200 + $1,450 = $7,650 (7.65% effective rate). Employer matches the same $7,650 on your wages.
| Line item | Amount |
|---|---|
| W-2 wages | $100,000 |
| Wages subject to Social Security | $100,000 |
| Social Security (6.2%) | $6,200 |
| Medicare (1.45%) | $1,450 |
| Additional Medicare (0.9%) | $0 |
| Total employee FICA | $7,650 |
| Employer match (informational) | $7,650 |
$6,200 Social Security + $1,450 Medicare = $7,650 employee FICA (7.65% of wages under the wage base)
At $250,000, Social Security is capped at $11,439 ($184,500 wage base × 6.2%), Medicare is $3,625, and Additional Medicare is ($250,000 − $200,000) × 0.9% = $450 — total employee FICA $15,514.
2026 rates and limits we use
| Parameter | What we use |
|---|---|
| Social Security — employee rate | 6.20% |
| Medicare — employee rate | 1.45% |
| Additional Medicare rate | 0.90% |
| Social Security wage base (2026) | $184,500 |
| Additional Medicare threshold — single | $200,000 |
| Additional Medicare threshold — married filing jointly | $250,000 |
| Self-employment earnings multiplier | 92.35% |
| Self-employment combined rate | 15.3% (12.4% + 2.9%) |
What we do not model on this page
We do not model pay-period withholding tables, mid-year wage base transitions with YTD tracking (unless you use the pay-period helper elsewhere), state payroll taxes, F-1/OPT FICA exemptions, railroad retirement taxes, or employer-only taxes beyond the informational match. Self-employment uses gross income × 92.35% without business expense deductions entered separately.
Frequently Asked Questions
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FICA rates verified per IRS Publication 15 · Last updated 2026-01-25 · Used by 60,000+ professionals monthly