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FICA Tax Calculator

See exactly how much FICA payroll tax comes out of your pay. Pick the tax year and filing status, choose employee or self-employed, and get Social Security, Medicare, the 0.9% surtax, your employer match, and what is left of your wages.

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.

Formula

FICA=rss×min(W,B)+rmW+0.009×max(0,WT)\text{FICA} = r_{ss}\times\min(W,\,B) + r_{m}\,W + 0.009\times\max(0,\,W-T)

Worked example

A single employee earning $250,000 in 2026: Social Security = 6.2% × 184,500 = $11,439 (capped); Medicare = 1.45% × 250,000 = $3,625, plus 0.9% × (250,000 - 200,000) = $450; total FICA = 11,439 + 3,625 + 450 = $15,514.

What FICA tax actually funds

FICA, the Federal Insurance Contributions Act, is the payroll tax that funds Social Security and Medicare. Every paycheck has two pieces withheld: 6.2% for Social Security (old-age, survivors, and disability insurance) and 1.45% for Medicare hospital insurance. Your employer pays a matching amount, so the government collects 12.4% and 2.9% in total on your wages even though only half comes directly out of your pay. This calculator shows both your share and the employer match, plus the combined amount that actually reaches the two programs.

The wage base, the cap, and the 0.9% surtax

Social Security tax only applies to wages up to an annual wage base, which rises most years: $168,600 in 2024, $176,100 in 2025, and $184,500 in 2026. Earn above that and your Social Security withholding stops for the year. Medicare has no ceiling, it applies to every dollar of wages. On top of that, an Additional Medicare Tax of 0.9% applies once wages pass a threshold that depends on filing status: $200,000 single or head of household, $250,000 married filing jointly, and $125,000 married filing separately. Your employer withholds the surtax on anything over a flat $200,000 and does not match it, so your final figure is settled on Form 8959 with your return.

Employees versus self-employed (SECA)

Employees split FICA with their employer. Self-employed people instead pay Self-Employment Contributions Act (SECA) tax, which covers both halves: the full 12.4% for Social Security and 2.9% for Medicare. SECA applies to 92.35% of your net business profit rather than gross wages, because you first subtract the employer-equivalent portion. The same wage base caps the Social Security part, and the same 0.9% surtax applies above the thresholds. You can deduct half of your SECA tax as an adjustment to income. Switch the employment selector to see the full self-employed bill for the same earnings.

How this differs from income tax

FICA is separate from federal and state income tax. Income tax uses graduated brackets, deductions, and credits and depends on your filing status and total income; FICA is a flat percentage of wages with the caps described above and no deductions. Both come out of the same paycheck, which is why your take-home pay is noticeably less than your gross. The "wages left after FICA" output here shows your pay after the FICA bite but before income tax. These figures use published IRS and SSA rates and are estimates, confirm exact amounts with the IRS or a tax professional for your situation.

FICA rates, wage base, and surtax thresholds

ComponentRateApplies to
Social Security6.2%Wages up to $168,600 (2024) / $176,100 (2025) / $184,500 (2026)
Medicare1.45%All wages, no cap
Additional Medicare0.9%Wages over $200,000 single, $250,000 MFJ, $125,000 MFS
Self-employed (SECA)15.3%92.35% of net profit (both halves), plus 0.9% surtax

Employee share shown. Employers match the Social Security and base Medicare portions, not the 0.9% surtax.

Frequently asked questions

How much is FICA tax on my paycheck?

For most workers it is 7.65% of wages, 6.2% Social Security plus 1.45% Medicare. Social Security stops once your wages reach the annual wage base ($184,500 in 2026), while Medicare keeps applying to every dollar you earn, with an extra 0.9% above the surtax threshold for your filing status.

Does my employer pay FICA too?

Yes. Employers match the 6.2% Social Security and 1.45% Medicare you pay, so the government collects 15.3% in total. The only piece they do not match is the 0.9% Additional Medicare Tax, which the employee pays alone. The calculator shows your share, the employer match, and the combined amount.

How does the 0.9% Additional Medicare Tax work?

It adds 0.9% to Medicare on income above a filing-status threshold: $200,000 single or head of household, $250,000 married filing jointly, and $125,000 married filing separately. Your employer withholds it on wages over a flat $200,000 regardless of status, and you reconcile the exact amount on Form 8959 with your tax return.

How is self-employment (SECA) tax different?

Self-employed people pay both the employee and employer halves: 12.4% Social Security and 2.9% Medicare, a combined 15.3%. SECA applies to 92.35% of net profit rather than gross wages, the same wage base caps the Social Security part, and you can deduct half of the SECA tax as an adjustment to income. Set the employment selector to self-employed to calculate it.

Sources

Written by Sarah Klein, CFP Certified Financial Planner · Chicago, USA

Fifteen years translating mortgage tables and amortization schedules into decisions that actually help real borrowers.

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This tool provides general information and education, not professional advice. For decisions about your health or finances, consult a qualified professional.

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