FICA Tax Calculator
Calculate your exact 2026 FICA taxes — Social Security and Medicare — in seconds. Uses the official SSA 2026 wage base of $184,500, with employee and self-employed modes.
What Is FICA Tax? 2026 Rates, Wage Base and Limits
FICA — the Federal Insurance Contributions Act — is the US payroll tax that funds Social Security and Medicare. It is withheld from every paycheck separately from federal income tax, and unlike income tax it applies at flat rates from the first dollar you earn, with no standard deduction.
2026 FICA numbers (official)
- Social Security: 6.2% employee + 6.2% employer, on wages up to the 2026 wage base of $184,500 (SSA). Maximum employee tax: $11,439.00.
- Medicare: 1.45% employee + 1.45% employer on all wages, with no cap.
- Additional Medicare Tax: 0.9% (employee only) on wages above $200,000 single / $250,000 married filing jointly / $125,000 married filing separately.
- Self-employed (SECA): the combined 15.3% on 92.35% of net self-employment earnings; half is deductible on the income tax return.
Example: on $85,000 of wages, an employee pays $5,270.00 in Social Security tax and $1,232.50 in Medicare tax — $6,502.50 total FICA — and the employer pays the same $6,502.50 again. On $250,000 of wages (single), Social Security stops at the $11,439 maximum while Medicare continues, and the 0.9% Additional Medicare Tax applies to the $50,000 above the threshold.
Frequently Asked Questions About FICA
What is the FICA tax rate in 2026?
For employees, FICA is 7.65% of wages: 6.2% Social Security on wages up to $184,500 plus 1.45% Medicare on all wages. Wages above $200,000 (single filers) also face a 0.9% Additional Medicare Tax. Employers pay a matching 7.65%. The self-employed pay the combined 15.3% (SECA) on 92.35% of net self-employment earnings.
What is the Social Security wage base for 2026?
The Social Security Administration set the 2026 wage base at $184,500, up from $176,100 in 2025. Wages above $184,500 are not subject to the 6.2% Social Security tax, so the maximum employee Social Security tax in 2026 is $11,439.00. Medicare tax has no wage cap.
Is FICA tax the same as income tax?
No. FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare and are charged at flat rates from the first dollar of wages, with no standard deduction. Federal income tax is separate, uses graduated brackets from 10% to 37%, and applies after deductions. Both are withheld from your paycheck.
Why did my paycheck get bigger partway through the year?
If your year-to-date wages pass $184,500, the 6.2% Social Security portion of FICA stops being withheld for the rest of the year, so your take-home pay rises. Medicare withholding continues on every dollar.
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