FICA Tax Calculator

Understanding FICA taxes on your paycheck in 2026

FICA (Federal Insurance Contributions Act) taxes fund Social Security and Medicare. Every W-2 employee and their employer each pay these payroll taxes on covered wages. This calculator breaks down your employee-side FICA obligation for the 2026 tax year, including Social Security at 6.2%, Medicare at 1.45%, and the additional Medicare tax of 0.9% on high earners.

FICA is calculated on gross wages before federal income tax, so start with your total compensation using our gross pay calculator. To see FICA alongside state and federal income tax, run a state-specific tool such as the California paycheck calculator or the Colorado paycheck calculator. For full take-home estimates, pair this with the income tax calculator and salary calculator.

The three components of employee FICA

Employee FICA consists of three separate taxes, each with its own rate and rules:

• Social Security tax (6.2%): Applied to gross wages up to the annual wage base of $184,500 for 2026. Earnings above the cap are not subject to Social Security tax for either the employee or employer.
• Medicare tax (1.45%): Applied to all covered wages with no upper limit. Every dollar of gross pay is subject to the base Medicare rate.
• Additional Medicare tax (0.9%): An extra employee-only surtax on wages above $200,000 for single filers and $250,000 for married filing jointly. Employers do not match this additional amount.

FICA calculation formulas

The total employee FICA deduction combines all three components:

Your employer pays a matching Social Security and Medicare tax (6.2% + 1.45%) on the same wages, but does not pay the additional 0.9% Medicare surtax. The combined employer and employee FICA contribution can exceed 15% of gross wages for most workers.

What FICA does not tax

Pre-tax 401(k) contributions, HSA deposits, and most health insurance premiums reduce federal income tax but do not reduce FICA wages. That is why your pay stub shows FICA calculated on a higher base than your federal taxable income. If you receive a bonus, FICA applies to the full bonus amount. Model bonus gross pay with our bonus calculator before estimating total payroll taxes.

Worked example: $75,000 annual wages, single filer

For a single employee earning $75,000 per year in 2026, well below both the Social Security wage base and the additional Medicare threshold:

1. Social Security: $75,000 x 6.2% = $4,650.00
2. Medicare: $75,000 x 1.45% = $1,087.50
3. Additional Medicare: $0 (income below $200,000 threshold)
4. Total employee FICA: $4,650.00 + $1,087.50 = $5,737.50
5. Employer match: $4,650.00 + $1,087.50 = $5,737.50

On a biweekly pay schedule, employee FICA works out to about $220.67 per paycheck ($5,737.50 / 26). Use our biweekly pay calculator to see how FICA fits alongside other deductions across 26 pay periods.

High earners and the Social Security wage cap

Once your year-to-date earnings exceed $184,500 in 2026, Social Security withholding stops for the rest of the calendar year. You will still pay Medicare at 1.45% on all remaining wages, and the additional 0.9% Medicare tax if your annual income exceeds $200,000 (single) or $250,000 (married filing jointly). High earners in states like Connecticut or Delaware often notice a mid-year pay bump when Social Security tax no longer applies.

Frequently asked questions