FICA Calculator
Calculate employee Social Security and Medicare tax for 2026, including the wage-base cap and Additional Medicare Tax.
SSA 2026 wage base and FICA rates last updated · reference source
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Currency: Amounts are calculated in the currency you select; this site does not convert between currencies and does not use live exchange rates.
Dated static reference; no live data is fetched. Verify current source values and assumptions before relying on results.
What this tool does
Calculates the employee share of FICA — the payroll tax that funds Social Security and Medicare. For 2026 that is 6.2% for Social Security on wages up to $184,500, 1.45% for Medicare on all wages, plus a 0.9% Additional Medicare Tax on wages above your filing-status threshold. Your employer matches the first two parts.
How to use the FICA Calculator
- Enter your figures in the fields above.
- Check the filing status, state and pay-frequency selections — they change the tables used.
- Read the headline result first, then the breakdown: it shows exactly which tax or amount produced each line.
- Change any input to compare scenarios; the result updates with the same dated tables shown on this page.
Formula
Social Security = 6.2% × min(wages, $184,500); Medicare = 1.45% × wages; Additional = 0.9% × max(0, wages − threshold)
- threshold
- $200,000 single / head of household, $250,000 joint, $125,000 separate
Worked example
On $100,000 of wages: Social Security is exactly $6,200 and Medicare exactly $1,450, for $7,650 total — the familiar 7.65%.
Inputs
- Annual wages100000
- Filing statusSingle
Result
- Total FICA tax (employee)$7,650.00
- Social Security tax$6,200.00
- Medicare tax$1,450.00
- Additional Medicare Tax$0.00
- Effective FICA rate7.65%
- Employer match (same again)$7,650.00
FICA figures, 2026
| Item | Employee | Employer |
|---|---|---|
| Social Security | 6.2% up to $184,500 | 6.2% up to $184,500 |
| Medicare | 1.45%, no cap | 1.45%, no cap |
| Additional Medicare | 0.9% over threshold | No match |
| Maximum Social Security tax | $11,439 | $11,439 |
Results explained
- Total FICA tax (employee)
- Social Security + Medicare + Additional Medicare Tax for the year.
- Effective FICA rate
- Total FICA divided by wages; it falls once wages pass the Social Security cap.
Frequently asked questions
7.65% for most employees — 6.2% Social Security plus 1.45% Medicare. High earners pay an extra 0.9% Medicare tax over the threshold, and the Social Security part stops at $184,500 of wages.
$184,500, set by the Social Security Administration. The maximum employee Social Security tax is therefore $11,439.
If your wages pass $184,500, Social Security withholding stops for the rest of the year, so each remaining paycheck is 6.2% larger before other taxes.
The employer pays an equal 6.2% + 1.45% on top of your wages. It is not deducted from your pay, but it is part of your total compensation cost. The 0.9% Additional Medicare Tax is employee-only.
No. Traditional 401(k) deferrals reduce income-tax wages but are still subject to Social Security and Medicare tax. HSA contributions through a cafeteria plan do escape FICA.