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FICA Tax Calculator
How much FICA tax do you really pay in 2026? Compute Social Security (6.2% on the first $184,500), Medicare (1.45%, no cap), the 0.9% Additional Medicare surtax by filing status, self-employment tax, multi-employer refunds, the employer match, and the exact paycheck where the wage base hits.
Educational estimates — not tax advice. This calculator implements the published 2026 FICA parameters (Social Security wage base $184,500; Medicare 1.45% no cap; 0.9% Additional Medicare Tax). It does not model state payroll taxes, railroad retirement, or tip reporting.
Employee FICA on W-2 wages
Enter gross wages for the year. The engine applies the 2026 Social Security wage base of $184,500, the 1.45% Medicare tax with no cap, and the 0.9% Additional Medicare Tax for your filing status.
| Component | Taxable base | Rate | Tax |
|---|---|---|---|
| Social Security (OASDI) | — | 6.2% | — |
| Medicare (HI) | — | 1.45% | — |
| Additional Medicare | — | 0.9% | — |
| Total FICA | — | — |
Self-employment (SECA) tax
Enter net self-employment earnings (Schedule C profit). The engine multiplies by 92.35%, then applies 12.4% Social Security (to the $184,500 base), 2.9% Medicare with no cap, and the 0.9% additional tax over the threshold.
| Component | Base | Rate | Tax |
|---|---|---|---|
| SE base: — | |||
| Social Security | capped at $184,500 | 12.4% | — |
| Medicare | all net earnings | 2.9% | — |
| Additional Medicare | over threshold | 0.9% | — |
| Total SE tax | — | — | |
Two or more jobs: excess Social Security refund
Each employer stops withholding Social Security tax at $184,500 of their wages — but the law caps your total at $184,500. If two jobs pushed you over, the excess you paid is refundable as a credit on your tax return (Schedule 3).
| Employer | Wages | SS withheld |
|---|---|---|
| Employer A | — | — |
| Employer B | — | — |
| Employer C | — | — |
| Excess refund | — | — |
Employer match: what the job really costs
Employers pay a matching 6.2% Social Security (to the $184,500 base) plus 1.45% Medicare on every dollar of your wages. They do not match the 0.9% Additional Medicare Tax.
| Component | Rate | Employer pays |
|---|---|---|
| Social Security match | 6.2% to $184,500 | — |
| Medicare match | 1.45% no cap | — |
| Total employer FICA | — |
Paycheck projector: when does the Social Security cap hit?
Enter your gross per paycheck. The projector finds the exact paycheck where cumulative wages cross $184,500 — after that, Social Security withholding drops to $0 for the rest of the year.
| Item | Amount |
|---|---|
| SS tax on a full paycheck | — |
| SS tax on the cap-hit paycheck | — |
| SS tax on later paychecks | $0.00 |
| Annual gross | — |
| Annual FICA total | — |
How FICA tax works in 2026
Educational estimates — not tax advice. This calculator implements the 2026 FICA parameters published by the Social Security Administration and the IRS. It does not model state payroll taxes, railroad retirement (RRTA), clergy elections, or tip reporting. When in doubt, check your pay stub or a tax professional.
Two taxes wearing one trench coat: Social Security vs. Medicare
FICA (Federal Insurance Contributions Act) is not a single tax. It bundles two programs with different rules:
| Feature | Social Security (OASDI) | Medicare (HI) |
|---|---|---|
| 2026 rate, employee | 6.2% | 1.45% |
| 2026 rate, self-employed | 12.4% | 2.9% |
| Wage cap | $184,500 — stops there | No cap — every dollar |
| Max employee tax, 2026 | $11,439.00 | unlimited |
| Employer match | Yes, to the cap | Yes, uncapped |
| What it funds | Retirement, survivors, disability benefits | Hospital Insurance (Part A) |
Because Social Security stops at $184,500, the FICA rate is regressive at the top: a $100,000 salary faces an effective FICA rate of 7.65%, while a $1,000,000 salary faces an effective rate under 5% on the employee side.
The 2026 Social Security wage base, explained
The "wage base" (officially the contribution and benefit base) is the maximum earnings subject to Social Security tax each year. It is indexed to the National Average Wage Index, so it moves with wages — not prices. SSA announced the 2026 figure of $184,500 on October 24, 2025.
| Year | Wage base | Max employee SS tax |
|---|---|---|
| 2017 | $127,200 | $7,886.40 |
| 2018 | $128,400 | $7,960.80 |
| 2019 | $132,900 | $8,239.80 |
| 2020 | $137,700 | $8,537.40 |
| 2021 | $142,800 | $8,853.60 |
| 2022 | $147,000 | $9,114.00 |
| 2023 | $160,200 | $9,932.40 |
| 2024 | $168,600 | $10,453.20 |
| 2025 | $176,100 | $10,918.20 |
| 2026 | $184,500 | $11,439.00 |
The base is tracked per employer. If you change jobs mid-year, the second employer's payroll system starts counting from zero — which is how over-withholding happens (see the Two+ jobs refund tab).
The 0.9% Additional Medicare Tax
In effect since 2013, this surtax applies to the employee only — there is no employer match — on wages and self-employment income above:
- $200,000 — single, head of household, qualifying surviving spouse
- $250,000 — married filing jointly
- $125,000 — married filing separately
These thresholds are not indexed for inflation, so more workers cross them every year. Employers must start withholding the 0.9% once wages at that employer exceed $200,000 — regardless of your filing status. If you are married filing jointly and earn $180,000, your employer will not withhold it, but you may still owe it on the combined return. It is easy to owe a small balance — or to over-withhold and get some back.
Do not confuse it with the 3.8% Net Investment Income Tax, which applies to investment income (dividends, capital gains, rents), not wages. The two taxes never apply to the same dollar.
Self-employment tax (SECA): the 15.3%
Self-employed workers pay both shares. The mechanics:
- Start with net earnings (profit after business expenses).
- Multiply by 92.35% — this mirrors the employer deduction an employee's boss gets.
- Apply 12.4% Social Security to the result, but only up to the $184,500 base.
- Apply 2.9% Medicare to the whole result, no cap.
- Add 0.9% on the result above your filing-status threshold.
- Deduct one-half of the SE tax above-the-line on your income tax return (it reduces income tax, never the SE tax itself).
Worked examples (computed by the engine above)
Example 1 — $100,000 employee, single
Social Security: $100,000 × 6.2% = $6,200. Medicare: $100,000 × 1.45% = $1,450. Additional Medicare: $0 (under the $200,000 threshold). Total FICA: $7,650 — the textbook 7.65%.
Example 2 — $200,000 employee, single: the surtax boundary
Social Security stops at the base: $184,500 × 6.2% = $11,439. Medicare: $200,000 × 1.45% = $2,900. Additional Medicare: $0 — the surtax starts above $200,000, not at it. Total FICA: $14,339 (effective rate 7.17%).
Example 3 — $250,000 employee, single: surtax bites
Social Security: $11,439 (capped). Medicare: $250,000 × 1.45% = $3,625. Additional Medicare: ($250,000 − $200,000) × 0.9% = $450. Total FICA: $15,514. The employer still only matches 6.2% + 1.45% — never the 0.9%.
Example 4 — $100,000 net self-employed, single
SE base: $100,000 × 92.35% = $92,350.00. Social Security: $92,350 × 12.4% = $11,451.40. Medicare: $92,350 × 2.9% = $2,678.15. Total SE tax: $14,129.55, with $7,064.78 deductible above-the-line.
Example 5 — two jobs, $120,000 + $100,000
Employer A withholds $120,000 × 6.2% = $7,440; Employer B withholds $100,000 × 6.2% = $6,200; together $13,640. Your true liability is 6.2% of $184,500 = $11,439. Claim $2,201 back as a credit on Schedule 3. The employers' own shares stay paid.
Scope boundary — what this tool does and does not do. This is a dedicated FICA breakdown: the 2026 wage base, Medicare with no cap, the 0.9% surtax by filing status, SECA for the self-employed, multi-employer excess refunds, the employer match view, and the paycheck cap-hits projector. It does not compute federal income tax, state tax, or your final paycheck.
Related tools: take-home pay calculator (full gross-to-net paycheck with 2026 federal brackets), salary ↔ hourly converter, W-2 vs 1099 break-even (contractor rate that covers SE tax).
Frequently asked questions
How much is FICA tax in 2026?
For employees, FICA is 7.65% of wages: 6.2% Social Security (OASDI) plus 1.45% Medicare. On a $100,000 salary that is $6,200 Social Security plus $1,450 Medicare, for a total of $7,650. High earners pay an extra 0.9% Additional Medicare Tax on wages over $200,000 (single) or $250,000 (married filing jointly). Self-employed people pay both shares via SECA: 15.3% on 92.35% of net earnings.
What is the Social Security wage base for 2026?
The 2026 Social Security taxable wage base is $184,500, announced by the Social Security Administration on October 24, 2025 (up from $176,100 in 2025). Only the first $184,500 of your wages is subject to the 6.2% Social Security tax, so the maximum employee Social Security tax for 2026 is $11,439.00. There is no wage base for Medicare tax — the 1.45% applies to every dollar.
What is the difference between FICA and Medicare tax?
Medicare tax is one half of FICA. FICA (Federal Insurance Contributions Act) has two parts: Social Security tax (OASDI) at 6.2% of wages up to the $184,500 wage base, and Medicare hospital-insurance tax (HI) at 1.45% of all wages with no cap. So 6.2% + 1.45% = the familiar 7.65% employee rate, and your employer matches both parts.
What is the Additional Medicare Tax of 0.9%?
Since 2013, employees pay an extra 0.9% Medicare tax on wages above $200,000 (single, head of household, or qualifying surviving spouse), $250,000 (married filing jointly), or $125,000 (married filing separately). Only the wages above the threshold are taxed, and the employer does not match it. For example, a single filer earning $250,000 pays $450 extra (0.9% of the $50,000 above $200,000), for a total FICA of $15,514. Employers must withhold it once any single paycheck pushes year-to-date wages past $200,000, regardless of your filing status.
How does self-employment tax (SECA) work?
Self-employed people pay both the employee and employer shares of FICA through SECA: 15.3% on 92.35% of net self-employment earnings. The 12.4% Social Security part stops at the $184,500 wage base; the 2.9% Medicare part has no cap. On $100,000 of net earnings the SE base is $92,350.00, so SE tax is $14,129.55. You can deduct one-half of your SE tax ($7,064.78 here) above-the-line on your income tax return.
I worked two jobs this year. Can I get back overpaid Social Security tax?
Yes. The $184,500 wage base applies separately at each employer, so two jobs can withhold too much employee Social Security tax in total. If Employer A withheld $7,440 and Employer B withheld $6,200, you paid $13,640 — but your true liability is $11,439 (6.2% of $184,500). The $2,201 excess is claimed as a credit on Schedule 3 of your tax return. Note: wages never combine across spouses, and the employer share stays paid — only your over-withheld share is refundable.
Does my employer really match my FICA tax?
Yes — the employer pays a matching 6.2% Social Security (up to the $184,500 base) plus 1.45% Medicare on every dollar of your wages. On a $100,000 salary that is an extra $7,650 the employer sends to the government on top of your pay. The employer does not match the 0.9% Additional Medicare Tax.
Do 401(k) contributions reduce FICA tax?
No. Pre-tax 401(k) contributions lower your federal income tax, but they do not reduce the wages subject to Social Security and Medicare tax. Your FICA is computed on full gross wages. (Flexible spending arrangements and some other pre-tax benefits can reduce FICA wages, but a 401(k) deferral cannot.)
When during the year does Social Security tax stop?
As soon as your cumulative wages at one employer cross $184,500. For example, with $10,000 biweekly paychecks (26 per year), the cap hits on paycheck #19 — that check carries only $279 of Social Security tax instead of the usual $620.00, and every later paycheck carries $0.00. Medicare withholding never stops. Use the Cap-hit projector tab above to find your exact paycheck.
Does FICA apply to bonuses and overtime?
Yes. Bonuses, overtime, commissions, and tips are all wages for FICA purposes and count toward the $184,500 Social Security wage base. They are subject to the same 6.2% / 1.45% rates (and the 0.9% additional tax over the threshold) as regular salary — only the income-tax withholding rules differ.
Do I still pay FICA after age 65 or in retirement?
If you keep working and earning wages, yes — there is no age at which FICA stops. Social Security retirement benefits themselves are not subject to FICA, but any paycheck you earn is, at the same rates.
This calculator shows FICA only. Where is my full take-home pay?
FICA is just one slice of a paycheck. For a complete gross-to-net calculation with 2026 federal brackets, state tax, 401(k), and HSA, use our take-home pay calculator. The boundary is deliberate: this tool is the dedicated FICA breakdown (wage base, surtax, SECA, multi-employer refund, employer match, cap projector), not a paycheck estimator.
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