FICA Tax Calculator
Separate employee Social Security and Medicare taxes, including the difference between Additional Medicare withholding and filing-status liability.
Rule year: 2026 · USD · Sources checked
Employee payroll tax liability estimate
One employee wage base under ordinary Social Security/Medicare coverage, no self-employment, spouse wages, railroad compensation or special exemptions. Multiple employers can create additional reconciliation. The annual estimate does not show exactly which paycheck reaches the Social Security cap.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
Employee Social Security is 6.2% up to the 2026 $184,500 covered-wage cap. Medicare is 1.45% without that cap. Additional Medicare liability depends on filing status, but a single employer starts its 0.9% withholding above $200,000 of wages regardless of your filing status. The comparison makes that distinction visible. Employer matching taxes are not subtracted from the employee result.
Formula and rules
Employee Social Security = min(wages, 184,500) × 6.2%. Medicare = wages × 1.45%. Additional liability = max(0, wages − filing threshold) × 0.9%; one-employer additional withholding uses $200,000.
Assumptions and limitations
One employee wage base under ordinary Social Security/Medicare coverage, no self-employment, spouse wages, railroad compensation or special exemptions. Multiple employers can create additional reconciliation. The annual estimate does not show exactly which paycheck reaches the Social Security cap.
Worked example
On $65,000 of covered wages, employee Social Security is $4,030 and Medicare is $942.50. Additional Medicare is zero for the Single example, giving $4,972.50 of employee payroll taxes.
- Employee payroll tax liability estimate
- $4,972.50
- Social Security
- $4,030.00
- Medicare
- $942.50
- Additional Medicare by filing status
- $0.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- IRS: Social Security and Medicare withholding ↗
Employee Social Security 6.2%, Medicare 1.45%; employer Additional Medicare withholding starts above $200,000.
- SSA: Contribution and benefit base ↗
2026 covered-earnings cap: $184,500.
- IRS: Additional Medicare Tax ↗
0.9% additional tax and filing-status thresholds; withholding and final liability differ.
Common questions
Is FICA the same as federal income tax?
No. Social Security and Medicare are separate payroll taxes. The federal-income-tax tool applies ordinary-income brackets instead.
Why can additional withholding differ from liability?
An employer uses the $200,000 wage withholding trigger. Final liability uses the filing-status threshold and can involve other wages or self-employment.
Does a traditional 401(k) reduce these wages?
Ordinary employee deferrals do not reduce Social Security or Medicare wages. Supply the covered wage amount rather than federal taxable income.