FICA & Medicare Tax Calculator
Pre-tax pay for one paycheck (or annual if you select Annual frequency).
For Additional Medicare 0.9% threshold.
For wage base cap tracking. 2026 SS cap: $184,500. Leave 0 if early in year.
Show employer-side breakdown?
Share with friends
How to use
- 1 Enter gross pay per period (W-2 box 3 SS wages, or full gross if salaried).
- 2 Choose pay frequency: weekly (52), biweekly (26), semimonthly (24), or monthly (12 paychecks/year).
- 3 Enter year-to-date Social Security wages (W-2 Box 3 from prior pay periods this year). Used to track when SS wage base is hit.
- 4 Choose filing status (affects Additional Medicare 0.9% threshold: $200K single, $250K MFJ).
- 5 Click Calculate to see employee FICA (SS + Medicare + Additional), employer match, FUTA, and self-employed equivalent. Combined employee + employer FICA = 15.3% on most wages.
About FICA & Medicare Tax Calculator
FAQ
Q What is the 2026 FICA tax rate?
Combined 15.3% — split between employee (7.65%) and employer (7.65%). Employee portion: 6.2% Social Security + 1.45% Medicare + 0.9% Additional Medicare on wages over $200K (employee only). Employer matches 7.65% but does NOT match the 0.9%.
Q What is the 2026 Social Security wage base?
$184,500 — up $8,400 from $176,100 in 2025 (4.8% increase per SSA Oct 2025 announcement). Maximum employee SS tax: $11,439. Once your YTD wages cross $184,500, no more SS withholding for the year. Medicare 1.45% has NO CAP.
Q How is FICA different from federal income tax?
Different taxes. FICA = payroll tax for SS/Medicare benefits, regardless of income tax. Federal income tax = your annual tax bill on AGI minus deductions/credits. Both come out of paychecks but go to different places. FICA is "regressive" (caps); income tax is "progressive" (rises with income).
Q Do I owe Additional Medicare tax?
Yes if your wages exceed $200K (single) or $250K (MFJ). 0.9% additional. Employer withholds on wages over $200K from each employer separately. MFJ couples both working may owe more at filing if combined wages > $250K (employer doesn't know spouse's wages).
Q How much FICA does my employer pay for me?
Same as you — employer matches 7.65% of your gross wages (6.2% SS + 1.45% Medicare). Plus FUTA 6% on first $7,000 (net 0.6% after state credit). Plus state UI taxes (varies by state and experience rating). Total employer cost typically ~7.5-9% on top of your wages.
Q Why do self-employed pay 15.3% FICA?
Because self-employed have NO employer to match. SECA (Self-Employment Contributions Act) requires self-employed to pay BOTH halves: 12.4% SS + 2.9% Medicare = 15.3% on 92.35% of net SE earnings. Half (7.65%) is deductible above-the-line as if you were the employer paying yourself.
Q When does Social Security tax stop in my paycheck?
When your year-to-date wages cross $184,500 in 2026 (rising annually with NAWI). After that, no more 6.2% SS withholding for the year — your paycheck increases by 6.2%. Medicare 1.45% continues with no cap. High earners often see a "raise" in November/December.
Q Are FICA contributions deductible?
Employees: NO — already taken pre-tax in the sense of FICA only. Self-employed: YES — half of SECA tax is deductible above-line on Schedule 1, line 15. This compensates self-employed for paying both halves. Net: similar economic effect to employee.
Official resources
SSA — 2026 COLA Fact Sheet
Social Security Administration 2026 fact sheet announcing the $184,500 SS wage base.
IRS Publication 15 — Employer's Tax Guide (Circular E)
Internal Revenue Service comprehensive payroll tax guide for FICA, Medicare, FUTA, and withholding.
IRS — Additional Medicare Tax FAQ
IRS official FAQ on the 0.9% Additional Medicare tax including employer withholding obligations.
IRS — Self-Employment Tax (Topic 554)
Internal Revenue Service official guide to SECA self-employment tax: 15.3% combined and half-deduction.