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.
Formula
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
| Component | Rate | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $168,600 (2024) / $176,100 (2025) / $184,500 (2026) |
| Medicare | 1.45% | All wages, no cap |
| Additional Medicare | 0.9% | 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.