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FICA Tax Calculator 2026

Updated for the 2026 tax year · Last updated June 13, 2026

$

Your FICA tax (2026)

$4,973

Employer pays a matching $4,973 · effective 7.6%

Social Security (6.2%)$4,030
Medicare (1.45% + 0.9% over threshold)$943
Total FICA (employee)$4,973

FICA is 6.2% Social Security (up to the $184,500 wage base) + 1.45% Medicare on all wages, plus 0.9% additional Medicare above $200,000. Your employer pays a matching 7.65% (Social Security + base Medicare).

About this calculator

FICA is the payroll tax that funds Social Security and Medicare. Employees pay 7.65% (6.2% + 1.45%) and employers match it. This calculator shows your 2026 FICA, including the Social Security wage-base cap and the additional Medicare tax on high earners.

FAQ

What is the FICA tax rate for 2026?

7.65% for employees — 6.2% Social Security on wages up to $184,500 plus 1.45% Medicare on all wages. Employers pay a matching 7.65%.

Is there a cap on FICA tax?

Only the 6.2% Social Security portion is capped, at the $184,500 wage base. The 1.45% Medicare tax has no cap, and a 0.9% additional Medicare tax applies above $200,000.

Do the self-employed pay FICA?

They pay the equivalent as self-employment tax — both the employee and employer halves (15.3%) — but can deduct half.

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2026 federal figures from IRS Rev. Proc. 2025-32 and Notice 2025-67; SSA wage base. Estimates for guidance only, not tax advice.