FICA Tax Calculator

Two payroll taxes in one paycheck

FICA is the Federal Insurance Contributions Act. For a typical employee, the Social Security portion is 6.2% of covered wages up to the annual wage base, while the standard Medicare portion is 1.45% of all covered wages. Employers generally pay their own matching 6.2% Social Security and 1.45% Medicare shares. The employer share is an additional business cost, not an amount deducted from your take-home pay.

The 2026 Social Security wage base is $184,500. Above that annual amount, the employee's Social Security tax no longer rises for wages from the same employer, though regular Medicare tax continues without a wage cap. For an employee earning $200,000, the Social Security amount is capped at $11,439, rather than 6.2% of the full salary. This calculator assumes one employer and wages subject to FICA.

Additional Medicare tax at high wages

The tool adds 0.9% Additional Medicare tax to employee wages above $200,000, matching the single-filer threshold used here. For a $220,000 salary, that extra tax is 0.9% of $20,000, or $180. Employers do not match Additional Medicare tax. Different filing statuses have different final tax thresholds: $250,000 for a joint return and $125,000 for married filing separately. Actual employer withholding generally starts above $200,000 regardless of filing status.

If you have multiple employers, each may calculate Social Security withholding against its own payroll, so total withholding may differ from this combined-year estimate. A return may reconcile excess Social Security or Additional Medicare tax. The calculator is designed for a straightforward single-employer annual estimate rather than a complete tax return.

How to use the breakdown

Enter annual gross wages before paycheck deductions. The employee total combines Social Security, standard Medicare, and Additional Medicare where applicable. The employer matching line contains only ordinary Social Security and Medicare. Do not add the employer line to employee withholding when planning your take-home income; it is shown to explain the other side of payroll taxes.

Traditional 401(k) contributions can reduce federal taxable income but generally do not reduce Social Security or Medicare wages. Health insurance paid through an eligible pretax payroll plan may be treated differently. That is why FICA on a pay stub can differ from an income-tax estimate built from taxable wages. When checking payroll, compare the Social Security and Medicare wage boxes and year-to-date figures rather than just the gross salary.

FICA is separate from federal and state income tax. If you want an estimate of a whole paycheck after multiple taxes, use a take-home calculator, then compare with an actual stub. Special rules apply to certain public-sector workers, students, railroad employees, and self-employed individuals. A self-employed person generally uses self-employment tax instead of the employee/employer split displayed here.