FICA Tax Calculator (US)
Calculate FICA (Social Security & Medicare) tax for US employees and self-employed workers. Enter wages, filing status, and tax year for an instant breakdown.
About This Calculator
The FICA Tax Calculator helps US employees and self-employed individuals estimate their Social Security and Medicare tax obligations under the Federal Insurance Contributions Act (FICA). Enter your annual wages, filing status, and tax year to see a complete breakdown of your FICA taxes, including the employee share, employer share, and any Additional Medicare Tax that applies. This tool is essential for anyone planning their payroll budget, comparing job offers, or preparing quarterly estimated tax payments as a self-employed professional.
FICA tax consists of two components: Social Security tax at 6.2% (capped at the annual wage base limit of $176,100 for 2025 and $184,500 for 2026) and Medicare tax at 1.45% (uncapped). High-income earners may also owe an Additional Medicare Tax of 0.9% on wages above thresholds based on filing status: $200,000 for single and head of household, $250,000 for married filing jointly, and $125,000 for married filing separately. The Additional Medicare Tax is paid solely by the employee, with no employer match required. Self-employed individuals pay both the employee and employer portions of Social Security and Medicare taxes, totaling 15.3%, but may deduct half of this self-employment tax as an above-the-line adjustment on their Form 1040 income tax return.
For example, a single employee earning $220,000 in 2026 would owe $11,439 in Social Security tax (6.2% on the first $184,500), $3,190 in Medicare tax (1.45% on the full $220,000), and $180 in Additional Medicare Tax (0.9% on the $20,000 above $200,000), for a total employee FICA contribution of $14,809. Their employer would contribute an additional $14,629, making the combined FICA tax $29,438. Understanding these numbers helps with salary negotiations and tax planning throughout the year.
Regional Notes: This calculator is specific to the United States. FICA taxes apply to all US employees and self-employed individuals regardless of state of residence. There is no equivalent federal payroll tax in India or the UK -- India has Employee Provident Fund (EPF) and the UK has National Insurance contributions, which serve similar but distinct purposes. If you are looking for payroll tax calculations for other countries, please see our country-specific tax calculators.
Frequently Asked Questions
What is FICA tax?
FICA (Federal Insurance Contributions Act) tax is a US payroll tax that funds Social Security and Medicare programs. It is split equally between employees and employers, with each paying 6.2% for Social Security and 1.45% for Medicare. Self-employed individuals pay both portions for a total of 15.3%.
What is the Social Security wage base limit for 2025 and 2026?
The Social Security wage base limit is $176,100 for 2025 and $184,500 for 2026. Wages above these thresholds are not subject to Social Security tax, though Medicare tax applies to all wages with no cap.
What is the Additional Medicare Tax?
The Additional Medicare Tax is 0.9% on wages exceeding $200,000 for single filers and heads of household, $250,000 for married filing jointly, and $125,000 for married filing separately. Unlike the regular Medicare tax, the additional tax is paid only by the employee, not the employer.
How is FICA tax different for self-employed individuals?
Self-employed individuals pay both the employee and employer portions of FICA tax: 12.4% for Social Security and 2.9% for Medicare, totaling 15.3%. However, they can deduct half of this self-employment tax on their income tax return as an above-the-line deduction.
Does FICA tax have any income limits?
Social Security tax has a wage base limit ($176,100 for 2025, $184,500 for 2026), above which no Social Security tax is withheld. Medicare tax has no wage limit, but high earners pay an Additional Medicare Tax of 0.9% above certain thresholds based on filing status.
Is FICA the same as income tax?
No, FICA tax is separate from federal income tax. FICA funds Social Security and Medicare programs, while income tax goes to the general federal budget. Both are typically withheld from paychecks, but FICA uses flat rates while income tax uses progressive brackets.
Can I get a refund if too much FICA was withheld?
If you work for multiple employers and total wages exceed the Social Security wage base, too much Social Security tax may be withheld. You can claim the excess as a credit on your tax return (Form 1040). Additional Medicare Tax overpayments can also be refunded.