FICA Tax Calculator
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FICA tax is Social Security (6.2%) plus Medicare (1.45%), so employees pay 7.65% of wages and the employer matches it. Social Security stops at the 2026 wage base of $184,500. Self-employed people pay both halves: 15.3% on 92.35% of net earnings.
| Employee share | |
| Social Security (6.2%) | $4,960.00 |
| Medicare (1.45%) | $1,160.00 |
| Additional Medicare (0.9%) | $0.00 |
| Total FICA you pay | $6,120.00 |
| Effective FICA rate | 7.65% |
| Employer | |
| Employer match (no 0.9%) | $6,120.00 |
| Per paycheck (26 a year) | $235.38 |
Show steps
- Social Security = 6.2% × $80,000 = $4,960.00.
- Medicare = 1.45% × $80,000 = $1,160.00.
How to use the FICA calculator
- Choose employee or self-employed.
- Enter your yearly wages (box 1 of a pay stub is not the same as FICA wages; use Social Security wages if you have them) or your net self-employment earnings.
- Choose your filing status. Married couples filing jointly can add the other spouse’s wages for the 0.9% threshold.
- Press Calculate.
FICA rates
| Tax | Employee | Employer | Self-employed | Wage limit |
|---|---|---|---|---|
| Social Security | 6.2% | 6.2% | 12.4% | $184,500 (2026) |
| Medicare | 1.45% | 1.45% | 2.9% | None |
| Additional Medicare | 0.9% | none | 0.9% | Above $200,000 single, $250,000 joint, $125,000 separate |
Worked examples
- Employee, $80,000: Social Security 6.2% × 80,000 = $4,960; Medicare 1.45% × 80,000 = $1,160; total $6,120.
- Employee, $250,000, single: Social Security stops at $184,500: $11,439. Medicare 1.45% × 250,000 = $3,625, plus 0.9% × 50,000 = $450. Total $15,514.
- Self-employed, $80,000 net: 80,000 × 92.35% = $73,880. 15.3% of that is $11,303.64, and half ($5,651.82) is deductible.
Why 92.35%?
An employer deducts its half of FICA as a business cost before paying you. Self-employed people get the same treatment by figuring the tax on 100% − 7.65% = 92.35% of net earnings. They can then deduct half of the self-employment tax when working out income tax.
FICA practice questions
Test yourself with 6 multiple-choice questions. Choose an answer and press Submit to see if you are right and why. Your score appears at the end.
Social Security has a wage base ($184,500 in 2026); Medicare applies to all wages.
$200,000 single, $250,000 married filing jointly, $125,000 married filing separately.
Quiz complete
Frequently asked questions
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act. It is the payroll tax that funds Social Security and Medicare: 7.65% from the employee and 7.65% from the employer.
What is the Social Security wage base for 2026?
$184,500. Wages above it are not taxed for Social Security, so the most an employee pays is 6.2% × 184,500 = $11,439.
How is self-employment tax calculated?
Multiply net earnings by 92.35%, then apply 12.4% for Social Security (up to the wage base) and 2.9% for Medicare. Half of the result is deductible on your income tax return.
Can I get FICA refunded?
If you worked for two or more employers and together they withheld Social Security on more than the wage base, you can claim the extra as a credit on your tax return.
Sources
- IRS: Topic no. 751, Social Security and Medicare withholding rates
- Social Security Administration: Contribution and benefit base
- IRS: Self-employment tax (Social Security and Medicare taxes)
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