FICA Tax Calculator United States
Use this FICA tax calculator for 2026: Social Security at 6.2% up to the $184,500 wage base, Medicare at 1.45% and the 0.9% surtax over $200,000.
What it does
The FICA Tax Calculator works out the payroll taxes on your 2026 wages — Social Security at 6.2% up to the $184,500 wage base and Medicare at 1.45% on everything, plus an extra 0.9% Medicare surtax on wages above $200,000 — and shows the matching amount your employer pays.
Data sources & parameters
The figures below drive this calculator. We keep them aligned with the latest official guidance, and each result recalculates automatically whenever a value changes.
| Parameter | Value | Source | Last updated |
|---|---|---|---|
| Social Security (OASDI) rate | 0.062 | irs.gov | Effective 2026-01-01Made open-ended (was valid to 2026-12-31): the 6.2% OASDI rate is fixed by statute (IRC 3101(a)/3111(a)); unchanged for 2027. audit 2026-09-23 |
| Medicare (HI) rate | 0.0145 | irs.gov | Effective 2026-01-01Made open-ended (was valid to 2026-12-31): the 1.45% HI rate is fixed by statute (IRC 3101(b)(1)/3111(b)); unchanged for 2027. audit 2026-09-23 |
| Social Security (OASDI) contribution and benefit base, 2026 | 184,500 | federalregister.gov, ssa.gov | Effective 2026-01-01Auto-update: replaced dead source link |
| Additional Medicare rate | 0.009 | irs.gov | Effective 2026-01-01Made open-ended (was valid to 2026-12-31): the 0.9% Additional Medicare Tax rate is fixed by statute (IRC 3101(b)(2)); unchanged for 2027. audit 2026-09-23 |
| Additional Medicare wage threshold | 200,000 | irs.gov | Effective 2026-01-01Made open-ended (was valid to 2026-12-31): the 200,000 threshold is fixed by statute and not indexed (IRC 3101(b)(2)); unchanged for 2027. audit 2026-09-23 |
We always strive to use the latest data for every variable so our results and reports are as accurate as possible. Even so, errors are possible — you should not rely on this tool or its report alone, and we accept no liability for any decision made based on it.
The formula
Social Security = min(wages, wage base) × 6.2%; Medicare = wages × 1.45%; Additional Medicare = max(0, wages − 200,000) × 0.9%; total FICA = the sum of the three
How it works
It applies the Social Security rate to your wages capped at the annual wage base, applies the Medicare rate to all of your wages, adds the Additional Medicare surtax on any wages above the threshold, then totals your employee share and the employer match.
Where it is used
- Estimating the FICA withheld from your paycheck
- Checking the employer's matching payroll cost
- Planning for the Additional Medicare tax on high wages
Worked example
On $60,000.00 of wages your FICA tax is … — … for Social Security and … for Medicare — and your employer matches with ….
FICA is the payroll tax deducted from almost every American paycheck to fund Social Security and Medicare. This FICA tax calculator applies the 2026 rates to your annual wages and shows what comes out of your pay for each program, the extra Medicare surtax on high earnings, and the matching amount your employer pays.
The two parts of FICA
The Social Security portion, formally the Old-Age, Survivors, and Disability Insurance (OASDI) tax, is 6.2% of your wages up to an annual wage base of $184,500. Once your year-to-date wages pass that cap, no more Social Security tax is withheld for the year. The Medicare portion, or Hospital Insurance tax, is 1.45% of all wages with no cap. Together the base FICA rate is 7.65% on wages under the Social Security cap.
The Social Security wage base
The wage base caps the Social Security portion. In 2026 it is $184,500: a worker earning less pays 6.2% on all wages, while someone earning far more pays 6.2% only on the first $184,500. That is why very high earners see their effective Social Security rate fall as income rises, while the Medicare rate stays the same. The base is adjusted each year for average wage growth.
The Additional Medicare Tax
On wages above $200,000 for a single filer, an Additional Medicare Tax of 0.9% applies. There is no employer match, and your employer withholds it once your wages with that employer pass $200,000, regardless of your filing status or other income. Your actual liability depends on combined household wages and self-employment income, so some people owe more or less than was withheld and settle the difference on their tax return. The calculator uses the single-filer threshold to show the wage-based withholding.
The employer match
Your employer pays the same Social Security and Medicare tax you do, so the government receives 12.4% for Social Security and 2.9% for Medicare on your covered wages, half from each of you. The match never appears on your pay stub, but it is a real cost of employing you. Self-employed people, who are both worker and employer, pay the full 15.3% themselves as self-employment tax. The 0.9% Additional Medicare Tax is the one part with no employer match.
A worked example
Suppose you earn $60,000 in wages. Social Security tax is 6.2% of $60,000, or $3,720, because you are below the $184,500 base. Medicare tax is 1.45%, or $870. You are well below the $200,000 surtax threshold, so your total FICA is $4,590, and your employer pays another $4,590. A worker earning $250,000 would pay Social Security only on $184,500, Medicare on the full $250,000, and 0.9% on the $50,000 above the surtax threshold.
How to use the calculator
Enter your annual gross wages, and the calculator splits your FICA into Social Security and Medicare, adds the Additional Medicare Tax if your wages are high enough, and shows your share next to the employer match. Use it to check the FICA line on your pay stub or to estimate the payroll cost of a salary.
Assumptions and limitations
This is a planning estimate. It uses the 2026 Social Security rate, Medicare rate, wage base and Additional Medicare threshold, stored as parameters sourced from the Social Security Administration and the IRS and reviewed each year. It applies the single-filer surtax threshold and treats the amount you enter as FICA wages, which can differ from gross pay: pre-tax 401(k) contributions are still subject to FICA, while some benefits are not. It does not model self-employment tax, multiple employers, or the year-end reconciliation of the Additional Medicare Tax.
About This FICA Tax Calculator
Use this FICA tax calculator to get an instant, accurate estimate. The figures follow official SSA guidance and every rate and threshold is kept up to date for 2026. Adjust the inputs above to match your situation, or browse all our calculators to plan your next step.
Tax year 2026
Frequently asked questions
What is FICA tax and what does it pay for?
How much is FICA tax in 2026?
What is the Additional Medicare Tax?
Does my employer pay the same FICA as I do?
Is there a wage cap on Medicare tax?
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