FICA tax calculator.

Worked example

An employee earns $85,000 in 2026, all of it subject to FICA.

• Social Security: 6.2% × $85,000 = $5,270.00 (below the $184,500 base).
• Medicare: 1.45% × $85,000 = $1,232.50. Additional Medicare: $0, because wages are under $200,000.
• Employee total $6,502.50 (7.65%). The employer owes a matching $6,502.50, so the payroll-tax cost of the job is $13,005.00 (15.3%).
• The same $85,000 as net self-employment earnings: $85,000 × 92.35% = $78,497.50; × 15.3% = $12,010.12, about half of which ($6,005.06) is deductible on Form 1040.

How it is calculated

Employee: 6.2% of wages up to $184,500, plus 1.45% of all wages, plus 0.9% of wages above $200,000. Employer: 6.2% up to $184,500 plus 1.45% of all wages; there is no employer Additional Medicare Tax. Self-employed: multiply net earnings by 92.35%, apply 12.4% up to the wage base (less any W-2 wages already counted) and 2.9% to everything, then 0.9% on the amount above your filing-status threshold (reduced by W-2 wages). The employer withholding threshold is $200,000 for everyone; the return threshold depends on filing status, so a married couple can be over-withheld or under-withheld and settle on Form 8959. Not covered: state or local payroll tax, FUTA, railroad retirement, household and farm employer rules, multiple employers, and tips or Section 3121 special cases.

Sources and as-of dates

• IRS Publication 15 (2026), Employer’s Tax Guide: 6.2% Social Security with a $184,500 wage base limit, 1.45% Medicare, and 0.9% Additional Medicare Tax withheld on wages over $200,000.
• IRS Topic no. 560, Additional Medicare Tax: $250,000 married filing jointly, $125,000 married filing separately, $200,000 otherwise; employer withholding without regard to filing status.
• IRS self-employment tax guidance: 15.3% rate and the 92.35% earnings adjustment.
• SSA contribution and benefit base is the origin of the $184,500 figure; it was not reachable when this was checked, so the figure here is verified against the IRS publication. Checked October 1, 2026; covers 2026 only.

FAQ

What is the FICA tax rate in 2026?

FICA is 7.65% for an employee (6.2% Social Security plus 1.45% Medicare) and another 7.65% for the employer, 15.3% combined. Social Security applies only to wages up to $184,500; Medicare has no cap.

Who pays the Additional Medicare Tax?

Only the employee. Employers withhold 0.9% on wages paid over $200,000 in a calendar year regardless of filing status, and there is no employer match. On a tax return the threshold is $250,000 married filing jointly, $125,000 married filing separately and $200,000 otherwise, so the amount withheld can differ from the amount owed.

How much FICA does a self-employed person pay?

Both halves: 15.3% on 92.35% of net self-employment earnings (12.4% Social Security up to the wage base and 2.9% Medicare), plus the 0.9% Additional Medicare Tax above the threshold. Half of the 15.3% portion is deductible when computing income tax.

Do 401(k) contributions reduce FICA wages?

No. Elective 401(k) deferrals are still subject to Social Security and Medicare tax, per IRS Publication 15. Section 125 cafeteria-plan benefits such as health premiums generally are not. Enter FICA wages, not income-tax wages.

Does this replace my payroll software?

No. It is a federal estimate for one employee-year. It ignores state and local payroll taxes, FUTA, railroad retirement, household and farm employer rules, and wages from multiple employers.

Need take-home pay instead? Use the U.S. Paycheck Calculator. For 1099 income, see the Self-Employment Tax Calculator. This is an estimate, not tax advice.