Tax Year 2026Updated July 13, 2026
FICA Calculator 2026, Social Security & Medicare Tax
FICA taxes fund Social Security and Medicare. As an employee, you pay 6.20% for Social Security on wages up to the $184,500 wage base, plus 1.45% for Medicare on all wages (no cap). If your wages exceed $200,000 (single) or $250,000 (MFJ), an additional 0.90% Medicare tax applies to the excess. Your employer matches the Social Security and regular Medicare portions, but not the Additional Medicare Tax. Use the calculator below to see your total FICA obligation.
How FICA Taxes Work in 2026
Social Security Tax
- Rate: 6.20% (employee share)
- Wage base: $184,500, wages above this amount are not subject to Social Security tax
- Maximum SS tax: $11,439.00
- Your employer also pays 6.20%, for a combined 12.40% on wages up to the cap
Medicare Tax
- Rate: 1.45% (employee share), no wage cap
- Your employer also pays 1.45%, for a combined 2.90%
Additional Medicare Tax
- Rate: 0.90%, employee-only (employer does not match)
- Threshold (Single/HoH): $200,000
- Threshold (MFJ): $250,000
- Threshold (MFS): $125,000
Worked Examples
Example 1: Standard FICA, $75,000 Single Filer
Gross wages: $75,000
Filing status: Single
SS taxable wages: $75,000 (under $184,500 cap)
SS tax: $75,000 × 6.20% = $4,650.00
Medicare tax: $75,000 × 1.45% = $1,087.50
Additional Medicare: $75,000 < $200,000 threshold:$0.00
Total FICA: $5,737.50 (7.65% effective rate)
Filing status: Single
SS taxable wages: $75,000 (under $184,500 cap)
SS tax: $75,000 × 6.20% = $4,650.00
Medicare tax: $75,000 × 1.45% = $1,087.50
Additional Medicare: $75,000 < $200,000 threshold:$0.00
Total FICA: $5,737.50 (7.65% effective rate)
Example 2: High Earner, $250,000 Single (Hits Additional Medicare)
Gross wages: $250,000
Filing status: Single
SS taxable wages: $184,500 (capped at wage base)
SS tax: $184,500 × 6.20% = $11,439.00
Medicare tax: $250,000 × 1.45% = $3,625.00
Additional Medicare: ($250,000 − $200,000) × 0.90% = $450.00
Total FICA: $15,514.00 (6.21% effective rate)
Filing status: Single
SS taxable wages: $184,500 (capped at wage base)
SS tax: $184,500 × 6.20% = $11,439.00
Medicare tax: $250,000 × 1.45% = $3,625.00
Additional Medicare: ($250,000 − $200,000) × 0.90% = $450.00
Total FICA: $15,514.00 (6.21% effective rate)
Example 3: MFJ Filer, $200,000 (No Additional Medicare)
Gross wages: $200,000
Filing status: Married Filing Jointly
SS taxable wages: $184,500 (capped at wage base)
SS tax: $184,500 × 6.20% = $11,439.00
Medicare tax: $200,000 × 1.45% = $2,900.00
Additional Medicare: $200,000 < $250,000 MFJ threshold:$0.00
Total FICA: $14,339.00 (7.17% effective rate)
Filing status: Married Filing Jointly
SS taxable wages: $184,500 (capped at wage base)
SS tax: $184,500 × 6.20% = $11,439.00
Medicare tax: $200,000 × 1.45% = $2,900.00
Additional Medicare: $200,000 < $250,000 MFJ threshold:$0.00
Total FICA: $14,339.00 (7.17% effective rate)
Frequently Asked Questions
What is FICA tax?
FICA stands for the Federal Insurance Contributions Act. It funds Social Security and Medicare. Employees pay 6.20% for Social Security and 1.45% for Medicare on their wages, for a combined rate of 7.65%. Your employer matches these amounts.
What is the Social Security wage base for 2026?
For 2026, the Social Security wage base is $184,500. You only pay the 6.20% Social Security tax on wages up to this amount. Any wages above $184,500 are exempt from SS tax (but still subject to Medicare tax).
What is Additional Medicare Tax?
An additional 0.90% Medicare tax applies to wages exceeding $200,000 for single filers or $250,000 for married filing jointly. Unlike the regular Medicare tax, this additional tax is paid only by the employee | your employer does not match it.
Does my employer also pay FICA taxes?
Yes. Your employer pays the same 6.20% Social Security and 1.45% Medicare on your wages. However, the 0.90% Additional Medicare Tax is employee-only | your employer does not match that portion.
Are tips and overtime subject to FICA?
Yes. Even if you qualify for the OBBBA tips or overtime income tax deduction, FICA taxes still apply to all wages, tips, and overtime pay. The OBBBA deductions only reduce federal income tax | they do not reduce Social Security or Medicare taxes.
Is there a cap on Medicare tax?
No. Unlike Social Security, which is capped at the $184,500 wage base, Medicare tax has no wage cap. You pay the 1.45% Medicare rate on all wages, plus the additional 0.90% on wages above the applicable threshold.