2026 Rates • Free Calculator
FICA Tax Calculator 2026
Calculate your Social Security (6.2%) and Medicare (1.45%) taxes. See the breakdown for employees, self-employed, and those with both types of income.
Employee & Self-EmployedUpdated 2026-01-25
Social Security
6.2%
Employee portion
Medicare
1.45%
No wage cap
Self-Employed
15.3%
Both portions
SS Wage Base
$176,100
2026 limit
Social Security
6.2%
Medicare
1.45%
Self-Employed
15.3%
SS Wage Base
$176,100
FICA Tax Calculator
Calculate Social Security and Medicare taxes for 2025
Affects Additional Medicare threshold
Total FICA Tax
$5,738
7.65% effective rate
Per Paycheck (Monthly)
$478
SS: $388 + Medicare: $91
FICA Tax Breakdown
Social Security (Employee)
6.2% on all wages
$4,650
6.20%
On $75,000 in wages
Medicare (Employee)
1.45% on all wages (no cap)
$1,088
1.45%
On $75,000 in wages
Employee vs Employer Contribution
Your employer pays an equal amount in FICA taxes
You Pay
$5,738
Employer Pays
$5,738
Total FICA on Your Wages
$11,475
Social Security Wage Base
2025 Wage Base$176,100
Taxable for SS:$75,000
Exempt from SS:$0
Learn More
Understanding FICA Taxes
Social Security Tax
Old-Age, Survivors, and Disability Insurance (OASDI)
6.2%
Employee portion
Employer also pays:6.2%
2026 Wage Base:$176,100
Max SS Tax (employee):$10,918.20
Max SS Tax (self-employed):$21,836.40
You stop paying SS tax once your wages reach $176,100 (the wage base).
Medicare Tax
Hospital Insurance (HI) Tax
1.45%
Employee portion
Employer also pays:1.45%
Wage Cap:None
Additional Medicare (over $200K):+0.9%
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 |
| $176,100 | $10,918 | $2,553 | $0 | $13,471 |
| $200,000 | $10,918 | $2,900 | $0 | $13,818 |
| $250,000 | $10,918 | $3,625 | $450 | $14,993 |
| $300,000 | $10,918 | $4,350 | $900 | $16,168 |
| $500,000 | $10,918 | $7,250 | $2,700 | $20,868 |
Note: Social Security tax stops at $176,100 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% (this 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.
Frequently Asked Questions
Related Calculators
Last updated: 2026-01-25 • FICA rates verified per IRS Publication 15 • Used by 60,000+ professionals monthly