Calculate your estimated FICA taxes, including Social Security Tax, Medicare Tax, Additional Medicare Tax, employee and employer contributions, and per-paycheck FICA withholding based on your income and pay frequency.
| Tax Type | Rate | Per Paycheck | Annual Employee | Annual Employer |
|---|
Understanding how much is deducted from your paycheck for Social Security and Medicare taxes can help you better understand your total payroll deductions and take-home pay. Our FICA Tax Calculator helps estimate the Social Security tax, Medicare tax, Additional Medicare Tax, and total FICA taxes based on your annual wages and pay frequency.
FICA stands for the Federal Insurance Contributions Act. FICA taxes are payroll taxes that generally fund Social Security and Medicare programs. For most employees, FICA taxes are automatically withheld from wages by their employer.
The calculator can estimate your employee FICA contribution and, where applicable, the corresponding employer contribution. It can also convert an estimated annual FICA amount into an approximate amount per paycheck based on weekly, biweekly, semimonthly, or monthly pay frequency.
For 2026, the Social Security tax rate is 6.2% for the employee and 6.2% for the employer. The 2026 Social Security wage base is $184,500. Medicare tax is 1.45% for the employee and 1.45% for the employer, and Medicare has no annual wage base limit.
This calculator provides an estimate based on the information entered. Actual payroll deductions can vary depending on taxable wages, payroll processing, employment type, applicable exemptions, Additional Medicare Tax rules, and individual circumstances.
FICA means the Federal Insurance Contributions Act. FICA taxes are federal payroll taxes generally consisting of two major components: Social Security tax and Medicare tax.
Employees normally pay their share of FICA taxes through payroll withholding, while employers generally contribute a matching share of Social Security and Medicare taxes.
The standard employee FICA rate is commonly described as 7.65%, consisting of 6.2% Social Security tax and 1.45% Medicare tax. The standard employer share is also 7.65%.
FICA taxes are separate from federal income tax withholding. Your paycheck may therefore contain both federal income tax withholding and FICA payroll taxes as separate deductions.
FICA consists primarily of Social Security and Medicare taxes.
Social Security tax is used to help fund Social Security programs, including retirement, survivors, and disability benefits.
For 2026, the Social Security tax rate is 6.2% for employees and 6.2% for employers. The combined standard rate is therefore 12.4%. Social Security taxes apply only up to the annual wage base limit of $184,500 for 2026.
Medicare tax helps fund the Medicare program. The standard Medicare tax rate is 1.45% for the employee and 1.45% for the employer.
Unlike Social Security tax, Medicare tax does not have an annual wage base limit. Covered wages are generally subject to Medicare tax.
Certain higher-income taxpayers may also be subject to a 0.9% Additional Medicare Tax on Medicare wages and other applicable income above the applicable threshold.
The Additional Medicare Tax thresholds are $200,000 for single, head-of-household, and qualifying-widow(er) taxpayers, $250,000 for married taxpayers filing jointly, and $125,000 for married taxpayers filing separately.
Employers are required to begin withholding Additional Medicare Tax from an employee's wages when wages paid to that employee exceed $200,000 in a calendar year, regardless of the employee's filing status. There is no employer matching contribution for the 0.9% Additional Medicare Tax.
The following rates are used for standard 2026 FICA calculations:
| Tax | Employee Rate | Employer Rate | 2026 Wage Limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | $184,500 |
| Medicare | 1.45% | 1.45% | No wage limit |
| Additional Medicare | 0.9% | 0% | Threshold-based |
The standard employee FICA rate is therefore 7.65% before considering Social Security wage limits and Additional Medicare Tax. The combined standard employee and employer FICA rate is 15.3%.
A FICA calculator estimates payroll taxes by applying the applicable Social Security and Medicare rates to wages subject to those taxes.
For a standard W-2 employee below the Social Security wage base and Additional Medicare threshold, the employee calculation can generally be represented as:
The calculator then divides the estimated annual amount by the selected number of pay periods to estimate FICA tax per paycheck.
Using the FICA Tax Calculator is straightforward. Enter your annual gross salary, choose your pay frequency, select the applicable filing status, enter eligible pre-tax deductions when supported by the calculator, and select your employment type.
Enter your estimated annual gross salary before payroll taxes and other deductions.
For example, if your annual salary is $85,000, enter 85000 into the annual gross salary field.
Select how often you receive your paycheck. Common pay schedules include weekly, biweekly, semimonthly, and monthly.
Pay frequency is used to estimate the amount of FICA tax associated with each paycheck.
Filing status can be relevant when estimating Additional Medicare Tax because the applicable annual threshold depends on filing status.
The calculator includes options such as Single or Head of Household, Married Filing Jointly, and Married Filing Separately.
If applicable, enter eligible pre-tax deductions that affect the wage amount used by the calculator.
Not every deduction is treated the same way for Social Security and Medicare tax purposes. Actual payroll treatment depends on the specific benefit or deduction and applicable tax rules.
Select whether you are a standard W-2 employee or self-employed/1099 when supported by the calculator.
Self-employment tax follows different rules from standard employee FICA withholding, so self-employed individuals should review the applicable self-employment tax rules separately.
After entering the information, review the estimated FICA tax per paycheck and the annual breakdown for Social Security, Medicare, Additional Medicare Tax, and total FICA.
The Social Security wage base is the maximum amount of wages subject to Social Security tax during a particular calendar year.
For 2026, the Social Security wage base is $184,500. Once an employee's Social Security wages reach this amount during the year, additional wages are generally no longer subject to the 6.2% Social Security tax for that calendar year.
Medicare tax does not have the same wage base limit. Medicare tax generally continues to apply to covered wages above the Social Security wage base.
Suppose an employee earns $85,000 in annual wages and is below the applicable Additional Medicare Tax threshold.
Because $85,000 is below the 2026 Social Security wage base of $184,500, the full amount would be subject to the standard Social Security rate for purposes of a simplified estimate.
Social Security: $85,000 × 6.2% = $5,270
Medicare: $85,000 × 1.45% = $1,232.50
Estimated Employee FICA: $6,502.50
This is a simplified example and does not account for every payroll situation, deduction, exemption, or special rule. Actual payroll withholding may differ.
FICA taxes are generally shared between employees and employers. Employees typically have their share withheld from wages, while employers contribute their own matching share.
A standard employee generally pays 6.2% Social Security tax and 1.45% Medicare tax, for a combined standard rate of 7.65%, before considering wage limits and Additional Medicare Tax.
Employers generally contribute 6.2% for Social Security and 1.45% for Medicare, also totaling 7.65% under the standard rules.
Additional Medicare Tax is an employee-only tax. There is no employer matching share of the 0.9% Additional Medicare Tax.
FICA taxes and federal income tax are different payroll taxes.
FICA generally consists of Social Security and Medicare taxes. The employee's share is normally withheld from wages through payroll.
Federal income tax withholding is based on federal income tax rules and the employee's withholding information. It is separate from standard Social Security and Medicare withholding.
Therefore, your total payroll deductions may include both FICA taxes and federal income tax withholding, along with state or local taxes and other deductions.
FICA taxes reduce the amount of gross wages that reaches your paycheck after payroll deductions.
For many W-2 employees, the standard employee FICA rate is 7.65% before considering the Social Security wage base and Additional Medicare Tax.
For example, a simplified paycheck calculation could be represented as:
Actual take-home pay can also include state and local taxes, retirement contributions, health insurance premiums, flexible spending accounts, and other payroll deductions.
Your annual FICA liability does not normally change simply because you are paid weekly instead of monthly. However, the amount associated with each paycheck changes because your annual wages are distributed across different numbers of pay periods.
The calculator uses the selected pay frequency to provide an estimated FICA amount per paycheck.
High-income employees may see different FICA results because Social Security has an annual wage base while Medicare does not.
For 2026, Social Security tax applies up to $184,500 of Social Security wages. Medicare tax generally continues on covered wages above that amount.
Additional Medicare Tax may also apply when Medicare wages exceed the applicable threshold. The employee-only Additional Medicare Tax rate is 0.9%.
Self-employed individuals generally do not have an employer withholding a standard employee FICA share from each paycheck. Instead, they may be subject to self-employment tax under different rules.
Self-employment tax generally covers Social Security and Medicare taxes on net earnings from self-employment. The calculation can differ from the simple employee FICA calculation shown for W-2 wages.
If you are self-employed, an independent contractor, freelancer, or 1099 worker, use the calculator as an estimate only and review the applicable IRS self-employment tax rules for your situation.
FICA taxes are an important part of the U.S. payroll tax system. Understanding these deductions can make it easier to read your pay stub and estimate your actual take-home pay.
Reviewing your Social Security and Medicare deductions can also help you understand why your gross salary and net paycheck can be significantly different.
A FICA calculator can be particularly useful when comparing job offers, estimating paycheck deductions, budgeting monthly income, or reviewing payroll calculations.
Estimate the employee Social Security tax based on annual wages and the applicable 2026 Social Security wage base.
Calculate estimated Medicare tax using the standard Medicare payroll tax rate.
Account for the potential 0.9% Additional Medicare Tax for applicable higher-income situations.
View the estimated amount of FICA tax paid by the employee.
Estimate the standard employer Social Security and Medicare contribution associated with employee wages.
Convert annual FICA taxes into an approximate per-paycheck amount.
Compare weekly, biweekly, semimonthly, and monthly payroll schedules.
Review Social Security, Medicare, Additional Medicare, employee, employer, and total FICA amounts.
A salary figure alone does not tell you how much money you will actually receive in your paycheck. Payroll taxes and other deductions can significantly reduce gross earnings.
Using a FICA calculator alongside a salary calculator can help you estimate the difference between gross wages and payroll deductions.
You can compare different salary scenarios and see how Social Security and Medicare taxes change as your earnings increase.
FICA is one component of payroll taxation. Your paycheck may include several different types of taxes and deductions.
FICA generally refers to Social Security and Medicare taxes, while payroll deductions can also include federal income tax withholding, state income tax, local taxes, retirement contributions, insurance premiums, and other deductions.
Therefore, your total payroll deductions will not necessarily equal your FICA tax.
This FICA Tax Calculator provides hypothetical estimates for informational and educational purposes only. Results are based on the information entered and the assumptions used by the calculator. Actual Social Security, Medicare, Additional Medicare, payroll, and self-employment taxes may differ because of taxable wage definitions, payroll methods, employment status, tax rules, deductions, exemptions, multiple sources of income, wage limits, and individual circumstances. This calculator does not provide tax, legal, financial, or investment advice and should not be used as a substitute for official IRS guidance, payroll records, applicable tax forms, or advice from a qualified tax professional.
FICA stands for the Federal Insurance Contributions Act. FICA taxes generally include Social Security and Medicare taxes collected through payroll.
For 2026, the standard employee Social Security rate is 6.2% and the standard employee Medicare rate is 1.45%, for a combined employee rate of 7.65% before Additional Medicare Tax and applicable wage limits. Employers generally pay the same standard rates.
The 2026 Social Security wage base is $184,500. Social Security tax generally applies only up to this annual wage amount.
No. Medicare tax has no annual wage base limit. Covered wages are generally subject to the standard Medicare tax.
A standard W-2 employee generally pays 6.2% Social Security tax and 1.45% Medicare tax, totaling 7.65% before considering the Social Security wage base and Additional Medicare Tax.
Employers generally contribute 6.2% Social Security tax and 1.45% Medicare tax, also totaling 7.65% under the standard rules.
Additional Medicare Tax is an employee-only 0.9% tax that can apply to Medicare wages and other applicable income above the applicable threshold. The thresholds are based on filing status.
An employer generally begins withholding the 0.9% Additional Medicare Tax from an employee's wages when wages paid to that employee exceed $200,000 during the calendar year, regardless of filing status.
No. The 0.9% Additional Medicare Tax is imposed on the employee. There is no employer matching share of this additional tax.
No. FICA tax generally consists of Social Security and Medicare taxes. Federal income tax withholding is a separate payroll deduction.
Yes. The employee's share of Social Security and Medicare taxes is generally withheld from wages and therefore reduces the amount of gross pay received as take-home pay.
For most W-2 employees subject to FICA, Social Security and Medicare taxes are withheld directly from each paycheck. Your pay stub normally shows these deductions separately.
Social Security has an annual wage base. Once Social Security wages reach the applicable annual limit, additional wages are generally no longer subject to Social Security tax for that year.
Medicare does not have the same annual wage base limit as Social Security. Therefore, covered wages can continue to be subject to Medicare tax after Social Security wages reach the annual wage base.
No. FICA is a federal payroll tax. State and local income taxes are separate from FICA and depend on the applicable state or local rules.
No. Federal income tax withholding is separate from Social Security and Medicare taxes.
A simplified annual FICA estimate can be divided by the number of paychecks received during the year to estimate the amount associated with each paycheck. Actual payroll calculations may vary depending on taxable wages and payroll rules.
No. FICA results can vary depending on wages, employment status, the Social Security wage base, Additional Medicare Tax, and other applicable rules.
Self-employed individuals generally pay self-employment tax under separate rules covering Social Security and Medicare taxes. Their calculation is different from the standard employee FICA withholding calculation.
The calculator may provide an illustrative estimate for self-employed or 1099 situations, but self-employment tax involves additional rules and calculations. A self-employed taxpayer should review the applicable IRS rules for an accurate tax calculation.
The calculator provides an estimate based on the information entered. Actual payroll deductions may differ because of taxable wage rules, payroll processing, employment status, wage limits, Additional Medicare Tax, and individual circumstances.
No. This calculator provides hypothetical estimates for informational and educational purposes only. It does not provide personalized tax, legal, financial, or investment advice and should not replace official IRS guidance or professional tax advice.