FICA Payroll Tax Calculator
Calculate your 2026 FICA payroll taxes, the 6.2% Social Security tax to the $184,500 wage base, the 1.45% Medicare tax, and the 0.9% Additional Medicare Tax.
FICA Payroll Tax Calculator
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Net earnings from self-employment are below $400, so no self-employment tax is owed for the year.
2026 figures: Social Security wage base $184,500, Social Security rate 6.2%, Medicare rate 1.45%, Additional Medicare Tax 0.9%. Employers withhold the 0.9% surtax on wages over $200,000 regardless of filing status, so paycheck withholding may differ from your final liability (reconciled on Form 8959). Estimates only, not tax advice.
See Your Whole Tax Picture
FICA is only one slice of what leaves a paycheck. Tax47 pulls income tax, deductions, credits, and refund estimates together in one place.
How FICA Payroll Tax Works in 2026
FICA, the Federal Insurance Contributions Act, is the payroll tax that funds Social Security and Medicare. It has two parts: a 6.2% Social Security tax and a 1.45% Medicare tax. Together they add up to a 7.65% employee share that comes straight out of your paycheck.
Your employer pays a matching 7.65%, so the full FICA cost on your wages is 15.3%. That match never shows up on your pay stub, but it is real money your employer sends to the government on your behalf.
The two taxes treat your wages differently. Social Security applies only to the first $184,500 of wages in 2026, which is the wage base limit. Once your earnings pass that cap, the 6.2% Social Security tax stops. Medicare has no cap at all, so the 1.45% applies to every dollar you earn, no matter how high your income goes.
The 0.9% Additional Medicare Tax for High Earners
High earners owe an extra 0.9% Additional Medicare Tax on wages above a threshold set by filing status. The thresholds are $200,000 for single, head of household, and qualifying surviving spouse filers, $250,000 for married filing jointly, and $125,000 for married filing separately. Only the income above the threshold is taxed at 0.9%, not your whole salary.
Employers do not match the Additional Medicare Tax. The worker pays all of it. There is also a timing quirk worth knowing: an employer must withhold the 0.9% surtax once your wages with that employer top $200,000, no matter your filing status. A married filing jointly couple with a $250,000 threshold may have too much withheld, while a married filing separately filer with a $125,000 threshold may have too little. Either way, you settle the true amount on Form 8959 when you file.
FICA vs. Self-Employment (SECA) Tax
When you are self-employed there is no employer to split the bill, so you pay both halves. This is the Self-Employment Contributions Act (SECA) tax: 12.4% for Social Security plus 2.9% for Medicare, for a combined 15.3%.
SECA does not apply to your full net profit. First you multiply net earnings by 92.35%, which roughly accounts for the employer-side deduction a business would normally take. The 12.4% Social Security portion then applies only up to the $184,500 wage base, while the 2.9% Medicare portion stays uncapped. The 0.9% Additional Medicare Tax works the same way it does for employees once your earnings cross the filing-status threshold.
Two rules ease the load. Self-employment tax only kicks in when net earnings reach $400 or more for the year, and you can deduct one half of your SE tax as an above-the-line adjustment that lowers your income tax. The deductible half covers the Social Security and Medicare portions but not the 0.9% surtax.
How to Use This Calculator and What the Results Mean
Start by entering your annual wages, or your net self-employment earnings if you work for yourself. Choose whether you are a W-2 employee or self-employed, since that switches the calculator between the split FICA rate and the full SECA rate. Pick your filing status to set the correct Additional Medicare Tax threshold, then choose a pay frequency to see a per-paycheck figure.
In employee mode the results show your Social Security tax, Medicare tax, and any Additional Medicare Tax, plus the employer match and the combined FICA paid. In self-employed mode the calculator hides the employer rows and shows the deductible half of your SE tax instead. The per-paycheck line divides your share by 52, 26, 12, or 1, and the effective rate shows what percentage of your wages goes to FICA once the wage base cap is factored in.
Frequently Asked Questions
Common questions about fica payroll tax calculator
What is FICA tax and what does it pay for?
FICA stands for the Federal Insurance Contributions Act. It is a payroll tax that funds two federal programs: Social Security, which pays retirement, disability, and survivor benefits, and Medicare, which pays for health coverage for people 65 and older. Every W-2 paycheck has FICA withheld, and your employer pays a matching share.
What are the 2026 FICA tax rates?
For 2026 the employee share is 7.65%: 6.2% for Social Security and 1.45% for Medicare. The employer pays the same 7.65%, for a combined rate of 15.3%. High earners also owe an extra 0.9% Additional Medicare Tax on wages above a filing-status threshold.
What is the Social Security wage base limit for 2026?
The 2026 Social Security wage base is $184,500. The 6.2% Social Security tax only applies to the first $184,500 of wages, so the most an employee pays toward Social Security is $11,439. Wages above that amount are not subject to the Social Security portion of FICA.
Is there a wage cap on Medicare tax?
No. Unlike Social Security, the 1.45% Medicare tax has no wage cap. It applies to every dollar of earnings. High earners also pay the 0.9% Additional Medicare Tax on wages above their filing-status threshold, so total Medicare tax keeps rising with income.
What is the 0.9% Additional Medicare Tax and who pays it?
The Additional Medicare Tax is a 0.9% surtax on wages or self-employment earnings above a threshold: $200,000 for single, head of household, or qualifying surviving spouse filers, $250,000 for married filing jointly, and $125,000 for married filing separately. Only the income above the threshold is taxed, and employers do not match it.
How much FICA tax do self-employed people pay compared to employees?
Self-employed people pay both the employee and employer shares, so the self-employment (SECA) rate is 15.3%: 12.4% for Social Security and 2.9% for Medicare. The tax applies to 92.35% of net earnings, and one half of the SE tax is deductible on your income tax return.
Does my employer pay FICA tax too?
Yes. For W-2 employees the employer matches the 6.2% Social Security tax and the 1.45% Medicare tax dollar for dollar. The employer does not match the 0.9% Additional Medicare Tax. That matching share is why the combined FICA rate is 15.3% even though only 7.65% comes out of your paycheck.
Can I deduct any of my FICA or self-employment tax?
W-2 employees cannot deduct FICA tax. Self-employed people can deduct one half of their SE tax as an above-the-line adjustment to income, which lowers their income tax. The deductible half covers the Social Security and Medicare portions but not the 0.9% Additional Medicare Tax.