FICA Tax Calculator

Your details

Total Medicare wages before deductions (Box 5 of your W-2). Self-employed: enter net business profit.
Employees split FICA with the employer. Self-employed people pay both halves as SECA on 92.35% of net profit.
Only the Social Security wage base changes by year; the rates are the same.
Sets the income at which the 0.9% Additional Medicare Tax begins for your own return (Form 8959).
Your total FICA taxStandard FICA only
$5,737.50
Social Security$4,650.00
Medicare (base + surtax)$1,087.50
Additional Medicare Tax (0.9%)$0.00
Employer match$5,737.50
Combined FICA collected$11,475.00
Wages left after FICA$69,262.50
Effective FICA rate7.65%

5,737.5 in FICA comes out of 75,000 for the 2026 tax year.

  • Your employer matches most of this, paying about 5,737.5 on your behalf, so a combined 11,475 goes to Social Security and Medicare.
  • Social Security stops once your wages pass the wage base; Medicare has no cap and never stops.
  • You are below the 200,000 surtax threshold, so the 0.9% Additional Medicare Tax does not apply.

Next stepSwitching to contract or freelance work? Re-run this as self-employed to see the full SECA bill.

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