FICA Tax Calculator (2026)
Work out 2026 FICA tax on your wages: 6.2% Social Security up to $184,500, 1.45% Medicare, 0.9% Additional Medicare, employer match and per-paycheck amounts.
FICA is the payroll tax that funds Social Security and Medicare. Most employees pay it on covered wages, and the employer pays a matching share. This calculator applies the 2026 rules: 6.2% Social Security on the first $184,500 of wages, 1.45% Medicare on everything, and the 0.9% Additional Medicare Tax once wages pass $200,000. It also shows the employer match and what comes out of each paycheck.
How to use this tool
- Enter your annual gross wages from this job.
- Add any Section 125 pre-tax deductions such as health premiums or HSA contributions, which are exempt from FICA.
- Choose how often you are paid to see the amount per paycheck.
- Pick your filing status to compare Additional Medicare Tax withheld with what you finally owe.
Formula
FICA = 6.2% × min(wages, $184,500) + 1.45% × wages + 0.9% × max(0, wages − $200,000)
Wages here means FICA wages: gross pay minus Section 125 cafeteria-plan deductions. Traditional 401(k) deferrals lower income tax but not FICA. The employer pays the same 6.2% and 1.45% but never the 0.9%. On your return, Additional Medicare Tax is owed above $200,000 (single, head of household, surviving spouse), $250,000 (married filing jointly) or $125,000 (married filing separately).
Example
On a $75,000 salary paid every two weeks, Social Security is $75,000 × 6.2% = $4,650 and Medicare is $75,000 × 1.45% = $1,087.50, so employee FICA is $5,737.50 a year, about $220.67 per paycheck. A single filer earning $250,000 pays $11,439 Social Security (capped at $184,500), $3,625 Medicare and $450 Additional Medicare Tax: $15,514 in total.
Frequently asked questions
What is the FICA rate for 2026?
The employee rate is 7.65%: 6.2% for Social Security plus 1.45% for Medicare. Above the $184,500 wage base only the 1.45% continues, and above $200,000 another 0.9% is added.
I have two jobs. Did I overpay Social Security?
Each employer withholds 6.2% up to $184,500 separately. If your combined wages pass the base, the excess Social Security withheld is credited back on your Form 1040.
Does my 401(k) contribution reduce FICA?
No. Traditional 401(k) and 403(b) deferrals are still FICA wages. Health insurance premiums and HSA contributions paid through a cafeteria plan are exempt.
Are self-employed people charged FICA?
They pay self-employment tax instead, which covers both the employee and employer halves: 15.3% on 92.35% of net profit, with the 12.4% Social Security part stopping at the wage base.
Sources
This tool gives an estimate for general information only. It is not financial, tax, legal or medical advice — check with a qualified professional before you rely on the result.
Last updated: 2026