FICA (Federal Insurance Contributions Act) tax funds Social Security and Medicare. It is split into a 6.2% Social Security tax and a 1.45% Medicare tax, both withheld from employee wages and matched by the employer.

What is the Social Security wage base?

It is the maximum amount of annual wages subject to the 6.2% Social Security tax. Wages above this amount are not taxed for Social Security in that year, though Medicare tax still applies to the full amount. This calculator uses the current published wage base ($184,500 for 2026) and lets you override it.

What is the Additional Medicare Tax?

An extra 0.9% Medicare tax applies to wages above $200,000 in a calendar year for a single filer, on top of the standard 1.45% Medicare tax. Employers withhold it once an employee's wages from that employer cross the threshold, regardless of filing status.

Does this include federal or state income tax?

No. This tool calculates FICA payroll tax only (Social Security and Medicare). Federal and state income tax withholding are calculated separately and are not included here.

Does my employer pay FICA tax too?

Yes. The employer matches the employee's 6.2% Social Security tax and 1.45% Medicare tax dollar for dollar. The employer does not match the 0.9% Additional Medicare Tax; that portion is paid only by the employee.

Why did my Social Security withholding stop partway through the year?

Once your year-to-date wages from a single employer reach the Social Security wage base, that employer stops withholding the 6.2% Social Security tax for the rest of the year. Medicare tax keeps applying with no cap.

FICA Tax Calculator

Enter a gross wage and pay frequency to see your Social Security, Medicare, and Additional Medicare Tax withholding for the year.

Wage Details

Gross wage

Pay frequency

Year-to-date wages before this check (optional)

Used to detect when the Social Security wage base is reached mid-year.

This Paycheck

Social Security (6.2%)

$0.00

Medicare (1.45%)

$0.00

Total FICA

$0.00

Projected Annual Totals

Projected annual gross wage	$0.00
Social Security tax (employee, 6.2%)	$0.00
Medicare tax (employee, 1.45%)	$0.00
Additional Medicare Tax (employee, 0.9%)	$0.00
Total employee FICA (annual)	$0.00
Employer matching FICA (Social Security + Medicare, not withheld)	$0.00

Employee side only. The employer separately pays a matching 6.2% Social Security and 1.45% Medicare tax, shown above for reference; the employer does not match the 0.9% Additional Medicare Tax.

Summary

This calculator estimates the employee-side FICA payroll tax withheld from a US paycheck: 6.2% Social Security tax on wages up to the annual wage base, plus 1.45% Medicare tax on all wages, plus an extra 0.9% Additional Medicare Tax on wages above $200,000. It shows a per-period breakdown alongside the projected annual totals, and notes the employer's matching share, which is not withheld from the employee's pay.

How it works

Enter the gross wage amount and select the pay frequency it represents.
The calculator projects an annual gross wage from that frequency.
It applies 6.2% Social Security tax up to the annual wage base, stopping once the base is reached.
It applies 1.45% Medicare tax to all wages, with no cap.
Wages above $200,000 in the year get an extra 0.9% Additional Medicare Tax on the amount over that threshold.
Results show both the per-period withholding and the full-year totals.

Use cases

Estimate take-home pay after Social Security and Medicare withholding.
Check whether a raise pushes you into the Additional Medicare Tax range.
Verify a pay stub's FICA line items against an independent calculation.
Compare FICA withholding across different pay frequencies.
Estimate the employer's matching FICA cost for a given salary.
Plan year-end income once the Social Security wage base has been reached.

Frequently Asked Questions

Last updated: 2026-07-14 · Reviewed by Nham Vu

FICA Tax Calculator

Use the FICA Tax Calculator

Wage Details

This Paycheck

Projected Annual Totals

Summary

How it works

Use cases

Frequently Asked Questions