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FICA tax calculator

See the Social Security and Medicare tax on your wages for 2026, what your employer pays on top, and whether you'll owe Additional Medicare Tax.

By the Calcist team · Checked against known answers · Updated October 27, 2026

Data: tax year 2026 · Source: IRS Topic 751, Social Security and Medicare withholding rates, SSA contribution and benefit base, IRS Topic 560, Additional Medicare Tax · Last reviewed October 2026

Private: calculated on your device. Nothing you type is sent anywhere.

Estimates for planning, not financial, tax or legal advice. Figures use US rules unless the page says otherwise.

Next: See your whole paycheck with the take-home pay calculator, or the full employer cost with the payroll tax calculator.

How FICA is calculated

Social Security = 6.2% × min(wages, $184,500), paid by you and again by your employer
Medicare = 1.45% × wages, paid by you and again by your employer
Additional Medicare = 0.9% × (wages − $200,000), withheld from you only

FICA (the Federal Insurance Contributions Act) funds Social Security and Medicare. Most pre-tax deductions such as 401(k) contributions don't lower FICA wages, but many health insurance premiums paid through a cafeteria plan do. Your W-2 box 3 and box 5 show the exact amounts.

The 0.9% Additional Medicare Tax

Your employer must withhold 0.9% on wages over $200,000 in the calendar year, whatever your filing status, and doesn't match it. What you actually owe depends on filing status: 0.9% of combined wages over $250,000 if married filing jointly, over $125,000 if married filing separately, or over $200,000 otherwise. You settle any difference on Form 8959 with your tax return.

Worked example

A single employee earns $250,000 in 2026.

  • Social Security: 6.2% × $184,500 = $11,439 (wages above the base aren't taxed)
  • Medicare: 1.45% × $250,000 = $3,625
  • Additional Medicare: 0.9% × $50,000 = $450
  • Employee total: $15,514. The employer pays $11,439 + $3,625 = $15,064, so the job costs $265,064 before other benefits.

A married couple filing jointly, each earning $150,000, has nothing withheld for Additional Medicare Tax, but owes 0.9% × ($300,000 − $250,000) = $450 on their return.

When this doesn't apply

  • Self-employed income: use the self-employment tax calculator.
  • Two or more employers: each withholds Social Security up to the wage base, so you may overpay. Claim the extra back on your return. Employers can't do this for you.
  • Railroad workers (RRTA), many state and local government workers, some students working for their school, and nonresident aliens on certain visas follow different rules.

Sources

How we checked this

Before every update, this calculator is run in a real browser with these known answers, and it must match all of them:

  • $50,000 wages: 7.65% = $3,825 ✓
  • $250,000 single: $11,439 + $3,625 + $450 = $15,514 ✓
  • Same: employer cost $265,064 ✓
  • Joint, $150,000 each: nothing withheld, $450 Additional Medicare due ✓
  • Married filing separately (filing-status select), $150,000: 0.9% × $25,000 = $225 due on the return ✓
  • $0 wages: no FICA ✓

Last checked October 26, 2026. Spotted something wrong? The math is done in your browser with the formula shown on this page, so you can check any result by hand.

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Questions people ask

What is the FICA tax rate for 2026?

7.65% for employees: 6.2% Social Security on wages up to $184,500 and 1.45% Medicare on all wages. Employers pay the same 7.65%. Wages over $200,000 also have 0.9% Additional Medicare Tax withheld.

What is the Social Security wage base for 2026?

$184,500. The most an employee pays in Social Security tax for 2026 is 6.2% × $184,500 = $11,439.

Does my employer pay the Additional Medicare Tax?

No. The 0.9% is the employee's tax only. The employer withholds it on wages over $200,000 but doesn't match it.

Do 401(k) contributions reduce FICA?

No. Traditional 401(k) contributions lower your income tax but not your Social Security or Medicare tax. Health premiums paid through a section 125 cafeteria plan usually do lower FICA wages.

Related calculators

Take-home pay calculatorPaycheck after federal tax, Social Security, Medicare and 401(k).Payroll tax calculatorWhat an employee costs with employer FICA, FUTA and SUTA.Self-employment tax calculator2026 SE tax on your profit, the deductible half and the 0.9% surtax.Salary calculatorHourly to annual pay and every period in between, before taxes.