Calculate the FICA tax taken from your paycheck
FICA tax is the Social Security and Medicare tax paid on most covered U.S. employee wages. For 2026, the regular employee rates are 6.2% for Social Security and 1.45% for Medicare, but Social Security stops at an annual wage limit and higher earners may face Additional Medicare Tax.
Use the calculator to see your employee deduction, what your employer contributes, when the Social Security limit is reached, and what happens when your employer begins withholding the extra Medicare tax.
2026 FICA tax calculator
Select annual wages or a particular paycheck. The paycheck mode uses wages from earlier 2026 paychecks with the same employer.
What is the FICA tax rate for 2026?
Most covered W-2 employees pay 6.2% of Social Security-taxable wages plus 1.45% of Medicare-taxable wages. That equals 7.65% when both taxes apply at their regular full rates. Employers generally pay a separate matching 6.2% and 1.45%.
Regular employee share
This normally comes out of your wages. The Social Security component stops at the annual wage base; regular Medicare continues.
Regular employer share
This is paid by the employer in addition to employee wages. It is not another 7.65% withheld from your paycheck.
Social Security = eligible wages up to $184,500 × 6.2%.
Medicare = Medicare-taxable wages × 1.45%.
Additional Medicare withholding = 0.9% of Medicare wages paid by the same employer above $200,000 in the year.
Employee FICA withholding = those applicable amounts combined.
There is no standard FICA income tax bracket table. The two components have different wage-limit rules, and the 0.9% Additional Medicare Tax has separate thresholds.
Social Security and Medicare tax rates for employees and employers
| 2026 tax component | Employee | Employer | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 per covered employee/employer wage-base calculation |
| Regular Medicare | 1.45% | 1.45% | No annual wage cap |
| Regular combined FICA | 7.65% | 7.65% | Social Security portion capped; Medicare continues |
| Additional Medicare Tax | 0.9% when applicable | No employer match | Withholding starts above $200,000 paid by one employer; final liability uses filing status |
What is the maximum Social Security tax for 2026?
The 2026 Social Security contribution and benefit base is $184,500. For one covered employee, the standard maximum employee Social Security tax is $11,439 for the year. The employer’s standard maximum matching Social Security share is also $11,439.
The 2025 wage base was $176,100, so using last year’s number would understate the current 2026 Social Security limit.
Does Medicare tax stop at $184,500?
No. Regular Medicare tax continues on covered earnings above the Social Security limit. For higher earners, Additional Medicare Tax can increase the employee-side Medicare rate on some wages.
2026 FICA tax examples for different salaries
These examples assume one covered employer, FICA-taxable wages equal to annual gross wages, no exemptions and the normal employer withholding rule for Additional Medicare Tax.
| 2026 wages | Employee Social Security | Regular Medicare | Additional Medicare withheld | Total employee FICA |
|---|---|---|---|---|
| $50,000 | $3,100 | $725 | $0 | $3,825 |
| $100,000 | $6,200 | $1,450 | $0 | $7,650 |
| $184,500 | $11,439 | $2,675.25 | $0 | $14,114.25 |
| $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 |
Example: $100,000 annual salary
For an employee with $100,000 of covered wages, Social Security withholding is $6,200 and Medicare withholding is $1,450. No Additional Medicare withholding is triggered.
Employee FICA
The amount generally withheld from employee wages for Social Security and Medicare.
Employer matching FICA
The employer’s separate payroll-tax contribution. Combined employee and employer regular FICA is $15,300.
A worker would have $92,350 remaining from $100,000 after subtracting FICA alone, before federal/state income taxes, benefits and other deductions. That is not a complete take-home salary estimate.
Example: $250,000 annual salary
Social Security reaches its maximum of $11,439. Regular Medicare totals $3,625. An employer must also withhold $450 in Additional Medicare Tax on the $50,000 it paid over the $200,000 withholding threshold.
Total employee withholding for these components is $15,514. The employer contributes $15,064 in matching regular Social Security and Medicare taxes; the extra $450 is not matched.
How to calculate FICA tax on one paycheck
The usual 7.65% shortcut works for many paychecks but not all. If the employee is near the Social Security wage maximum, payroll must consider Social Security wages already paid earlier in the calendar year by the employer.
Example: a paycheck crossing the Social Security limit
Suppose your year-to-date Social Security wages with one employer are $183,000 before your next $4,000 paycheck. Both amounts are fully subject to FICA and your year-to-date Medicare wages are below $200,000.
| Calculation | Amount |
|---|---|
| Social Security wage base remaining | $1,500 |
| Current paycheck wages | $4,000 |
| Social Security: $1,500 × 6.2% | $93.00 |
| Medicare: $4,000 × 1.45% | $58.00 |
| Employee FICA on paycheck | $151.00 |
In this example, only $1,500 of the paycheck is subject to Social Security. Once the wage cap is reached, later covered paychecks from that same employer generally have no regular Social Security withholding for the remainder of 2026.
Example: a paycheck crossing the $200,000 Medicare withholding threshold
Assume the employer has paid $199,000 of Medicare wages before the current $4,000 paycheck. The extra 0.9% Medicare withholding applies only to the $3,000 portion above $200,000, producing $27 in Additional Medicare withholding.
Additional Medicare Tax: employer withholding vs. final liability
The extra 0.9% Medicare tax has an important distinction. Employers must withhold based on a $200,000 wage threshold for an individual employee, regardless of that person’s tax filing status. The final amount owed on a federal return uses different thresholds.
| Federal filing status | Threshold for final Additional Medicare Tax liability |
|---|---|
| Single | $200,000 |
| Married filing jointly | $250,000 combined |
| Married filing separately | $125,000 |
| Head of household | $200,000 |
| Qualifying surviving spouse | $200,000 |
Example: married filing jointly with $230,000 in wages
An employer paying one employee $230,000 must generally withhold $270 in Additional Medicare Tax, calculated as 0.9% of $30,000. However, if the couple files jointly and has only $230,000 in combined Medicare wages and no other income subject to Additional Medicare Tax, the final liability may be zero.
The employee may need to reconcile the $270 withholding on Form 8959 and claim the corresponding credit on the federal return.
Example: two spouses earning $160,000 each
Neither employer may reach its individual $200,000 withholding threshold, so no additional tax is necessarily withheld by either employer. But the couple’s $320,000 combined Medicare wages exceed the married-filing-jointly threshold by $70,000, creating an estimated $630 Additional Medicare Tax liability.
See IRS Topic 560 and Form 8959.
Can you get excess Social Security tax back when you have two employers?
Yes, in qualifying circumstances. Each unrelated employer generally applies the Social Security wage base separately. If you work for two employers in one year and your combined Social Security wages exceed the annual maximum, the combined amount withheld may exceed what you owe.
First employer’s Social Security wages
Second employer’s Social Security wages
How the two-employer calculation works
If employer A pays you $120,000 and employer B pays you $100,000, each may withhold the regular 6.2% on all the wages it pays because neither employer individually reaches the $184,500 limit.
That would mean combined employee Social Security withholding of $13,640, compared with the ordinary 2026 individual maximum of $11,439, producing $2,201 in potential excess withholding.
How to check whether you can claim the excess
- Collect all 2026 Forms W-2. For each employer, find Box 3, Social Security wages, and Box 4, Social Security tax withheld.
- Compare withholding. Add the Social Security tax withheld across the relevant employers for the same worker.
- Check the annual maximum. For 2026, the ordinary maximum employee Social Security tax is $11,439.
- Check why excess occurred. Excess caused by separate employers generally follows a different refund process from an overcollection by one employer.
- Use the official IRS instructions. Visit IRS Topic 608 and the applicable Form 1040 instructions for excess Social Security withholding.
- Claim the appropriate credit or correction. If one employer made an error, first ask that employer to correct it. If the employer will not correct an eligible overcollection, Form 843 may be relevant.
The mini calculator estimates the potential overwithholding from standard wages and rates. For filing, use the actual W-2 withholding amounts. Railroad compensation, successor-employer rules and other unusual arrangements require separate review.
Self-employed Social Security and Medicare tax estimator
Self-employed individuals generally calculate Social Security and Medicare taxes through Schedule SE rather than having ordinary employee FICA withheld. The regular combined self-employment tax rate is 15.3%, calculated using the applicable net earnings base.
This separate calculator estimates the Social Security, Medicare and Additional Medicare components for a typical sole proprietor. It does not estimate federal income tax or quarterly tax payment requirements.
Self-employment details
Estimated self-employment tax
Net SE-tax earnings base: $0.00
Social Security tax: $0.00
Regular Medicare tax: $0.00
Additional Medicare Tax on SE income: $0.00
Deductible half of regular SE tax: $0.00
Simplified regular Schedule SE method. Special optional methods and special taxpayer classifications are not modeled.
Why the full 15.3% usually does not apply directly to gross business revenue
A typical sole proprietor first calculates net business profit after eligible expenses. Under the usual method, 92.35% of that profit is used as the regular self-employment tax earnings base. The 12.4% Social Security part has a wage limit, while the 2.9% regular Medicare part generally does not.
Review the official IRS Topic 554 and Schedule SE instructions.
Which paycheck deductions change FICA-taxable wages?
Wages shown for federal income tax are not always the same as wages subject to Social Security and Medicare. This is one of the main reasons a simple gross-salary multiplier may differ from your paystub.
Traditional 401(k) contributions
Eligible employee elective deferrals generally reduce current federal income-taxable wages but remain subject to Social Security and Medicare taxes. They do not ordinarily lower FICA withholding.
Qualifying Section 125 benefits
Some eligible health insurance and flexible spending arrangements can be excluded from FICA-taxable wages. The exact treatment depends on benefit qualification and plan rules.
Bonuses and commissions
Taxable bonuses and commissions are generally subject to regular Social Security and Medicare taxes, with the usual wage cap and Additional Medicare rules.
Tips and overtime wages
Covered tip and overtime wages generally remain subject to applicable Social Security and Medicare taxes. Qualifying federal income-tax deductions for certain tips or overtime do not automatically remove those wages from FICA taxation.
Who may qualify for an exemption?
FICA exemptions depend on specific legal rules, not a general choice to stop paying payroll tax. Examples that may require special review include qualifying student employment at an educational institution, certain nonresident alien visa situations, some government employment, railroad compensation and certain religious or ministerial arrangements.
See the IRS Student FICA Exception and Publication 15.
How to check FICA taxes on Form W-2 and your paycheck
You can verify most employee Social Security and Medicare tax questions directly with a paystub, Form W-2, employer payroll department and official IRS guidance.
| W-2 box | Meaning | What to compare |
|---|---|---|
| Box 1 | Wages subject to federal income tax reporting | Can differ from Social Security or Medicare wages |
| Box 3 | Social Security wages | Normally limited to the applicable annual Social Security wage base for an employer |
| Box 4 | Social Security tax withheld | Generally 6.2% of applicable Social Security wages |
| Box 5 | Medicare wages and tips | Generally no annual Medicare wage cap |
| Box 6 | Medicare tax withheld | Includes regular Medicare and any Additional Medicare withholding |
Micro step-by-step FICA check
- Open your most recent paystub. Find gross pay, Social Security wages, Medicare wages and year-to-date totals.
- Calculate ordinary Social Security withholding. Multiply eligible wages by 6.2%, accounting for the $184,500 annual cap and earlier same-employer wages.
- Calculate regular Medicare withholding. Multiply Medicare-taxable wages by 1.45% without using the Social Security wage cap.
- Check the Additional Medicare threshold. If the same employer paid over $200,000 in Medicare wages during 2026, check for 0.9% additional withholding above that level.
- Compare the results with your paystub or W-2. Check Boxes 3 through 6 and identify any qualified pre-tax exclusions or special wage treatment.
- Ask payroll about discrepancies. Request an explanation or correction if the reported amounts appear incorrect, using IRS Topic 751 or Publication 15 as a reference.
What if your employer withheld FICA incorrectly?
Start with payroll. If one employer withheld excessive Social Security tax or Medicare tax in error, that employer generally should correct the problem. If the employer will not refund an eligible overcollection, the IRS has processes involving Form 843 and supporting information.
If the issue is excess Social Security tax because of two or more employers, review the relevant Form 1040 credit instructions instead. Do not automatically use the same refund method for every situation.
The official IRS Topic 608 explains these differences.
Why your FICA calculation might not match your paystub
| What you see | Possible explanation | What to check |
|---|---|---|
| Social Security stopped being deducted. | Year-to-date covered wages reached $184,500 with the employer. | Verify accumulated Social Security wages and applicable wage limits. |
| Medicare is still deducted. | Regular Medicare has no annual wage cap. | Review the 1.45% calculation on covered Medicare wages. |
| Medicare withholding increased on a bonus. | Employer Medicare wages may have crossed $200,000. | Check current and earlier Medicare wages for the calendar year. |
| Social Security is withheld at two jobs. | Separate employers apply their own wage-base calculations. | Use the two-employer checker and reconcile W-2 Box 4 amounts. |
| 401(k) did not lower Social Security tax. | Traditional elective deferrals generally remain subject to FICA. | Compare W-2 Box 1 with Boxes 3 and 5. |
| FICA is lower than 7.65%. | Social Security cap, eligible wage exclusions or a special exemption may apply. | Review FICA-taxable wages and applicable exclusions. |
| Employer FICA is not on your paystub. | The employer share is a separate payroll-tax expense. | Do not subtract the employer share from employee wages. |
FICA is not the same as every payroll deduction
Federal income tax withholding, state income tax, local income tax, state disability insurance, state paid-leave contributions, federal unemployment taxes and employer benefits have separate rules. This calculator intentionally isolates the Social Security and Medicare components so the results do not disguise other taxes as FICA.
10 FICA Tax Calculator 2026 FAQs
1. What is the FICA tax rate for employees in 2026?
The regular employee FICA rate is 7.65%, made up of 6.2% Social Security and 1.45% Medicare. Social Security is subject to the $184,500 wage cap, and Additional Medicare Tax may apply to higher wages.
2. What is the maximum Social Security tax for 2026?
The 2026 Social Security taxable wage maximum is $184,500. At the standard 6.2% employee rate, the maximum ordinary employee Social Security tax is $11,439 for the year, subject to special rules and multiple-employer situations.
3. Does Medicare tax stop after earning $184,500?
No. Regular Medicare tax generally continues at 1.45% on all covered Medicare wages, without the Social Security wage cap. An additional 0.9% tax can apply to higher-income individuals.
4. How much FICA tax comes out of a $100,000 salary?
Assuming $100,000 of covered employee wages and no applicable exclusions, regular employee FICA is $7,650: $6,200 Social Security plus $1,450 Medicare. The employer normally pays a separate matching $7,650.
5. Do employers pay the same FICA taxes as employees?
Employers generally match the regular 6.2% Social Security and 1.45% Medicare contributions. They do not match the employee-only 0.9% Additional Medicare Tax.
6. When does the extra 0.9% Medicare tax begin?
An employer must generally begin withholding the extra 0.9% after paying one employee more than $200,000 in Medicare wages during the calendar year. Final liability thresholds depend on filing status, including $250,000 for married filing jointly and $125,000 for married filing separately.
7. Can I get a refund of excess Social Security tax from two jobs?
Potentially yes. If unrelated employers collectively withheld more than the applicable annual Social Security maximum, you may be able to claim the excess through your federal income tax return. Review your Forms W-2 and IRS Topic 608.
8. Do traditional 401(k) contributions reduce FICA tax?
Generally no. Traditional employee 401(k) elective deferrals usually reduce current federal income-taxable wages but remain subject to Social Security and Medicare taxes. Certain qualifying employee benefit contributions have different rules.
9. Is self-employment tax the same as employee FICA?
Both fund Social Security and Medicare, but the calculation differs. Self-employed individuals commonly pay the regular combined 15.3% rate on an applicable net earnings base, subject to wage limits and special rules. Employee FICA is generally shared with an employer.
10. Does this calculator estimate my complete paycheck after taxes?
No. The main calculator estimates employee and employer Social Security and Medicare taxes. Federal and state income taxes, other payroll deductions, most state programs and full tax-return calculations are excluded.
Official IRS and SSA resources for 2026 FICA taxes
The rates, limits and procedural guidance on this page are based on these official sources.
- IRS Topic 751 — Social Security and Medicare Withholding — employee/employer rates and Additional Medicare withholding.
- Social Security Administration — Contribution and Benefit Base — official 2026 $184,500 wage cap.
- IRS Publication 15 (2026), Employer’s Tax Guide — covered wages, payroll tax and employer reporting requirements.
- IRS Topic 560 — Additional Medicare Tax — the 0.9% tax and final filing-status thresholds.
- IRS Form 8959 — Additional Medicare Tax — final liability and withholding reconciliation.
- IRS Topic 608 — Excess Social Security Tax Withheld — multiple-employer overwithholding and corrections.
- IRS 2026 Form W-2 Instructions — Social Security and Medicare wage and withholding boxes.
- IRS Topic 424 — 401(k) Plans — the different treatment of retirement deferrals for income tax and FICA.
- IRS — Cafeteria Plan FAQs — qualifying benefit exclusions from FICA-taxable wages.
- IRS Topic 554 — Self-Employment Tax — Social Security and Medicare taxes for self-employed workers.
Tax year: January 1–December 31, 2026. Reviewed October 9, 2026. This page provides general educational calculations and is not affiliated with the IRS, SSA or any federal payroll agency.