FICA Tax Calculator
Split any paycheck into its 6.2% Social Security and 1.45% Medicare pieces, including the 2026 wage base and the 0.9% Additional Medicare tax.
FICA Tax Calculator
Gross Pay This Paycheck
Wages subject to FICA before deductions. Traditional 401(k) does not reduce this, so enter true gross.
Year-to-Date Wages
Wages earned before this check. Used to detect the Social Security cap and the $200,000 Additional Medicare trigger. Leave at 0 for the start of the year.
Filing Status
Employers withhold the 0.9% surtax once wages pass $200,000, whatever your status. Your filing threshold reconciles on Form 8959.
Pay Frequency
Used only to project an annualized FICA figure. It assumes the same gross each check.
Social Security cap reached for 2026. No more Social Security tax comes out this year.
Take-home after FICA is before federal and state income tax. Estimates only. This is not tax or legal advice. FICA withholding on your real paycheck may differ.
See FICA on Every Shift in ClockWage44
Stop reverse-engineering your pay stub. ClockWage44 logs shifts across multiple jobs and runs a full paycheck engine that works out FICA, federal tax, state tax, overtime, and deductions to the cent, all on-device.
How FICA tax is calculated in 2026
FICA has two parts. Social Security is 6.2% of your wages, up to the annual wage base of $184,500. Medicare is 1.45% of every dollar you earn, with no cap. Together that is the familiar 7.65% that comes out of most paychecks.
Take a worker earning $2,000 on a biweekly check with no year-to-date wages yet. Social Security is $2,000 times 6.2%, or $124.00. Medicare is $2,000 times 1.45%, or $29.00. Total FICA is $153.00, and the employer pays another $153.00 to match it.
Traditional 401(k) contributions do not lower FICA wages, so the gross figure you enter is true gross. The one common exception is Section 125 cafeteria-plan benefits (pre-tax health premiums, HSA and FSA through payroll), which are FICA-exempt.
The Social Security wage base and when FICA stops
Social Security tax only applies to the first $184,500 of wages in 2026. Once your year-to-date wages reach that base, Social Security tax stops for the rest of the year. The most any employee pays in Social Security tax in 2026 is $11,439.00 (6.2% of $184,500).
The cap can be crossed in the middle of a paycheck. If your year-to-date wages are $183,000 and you earn $4,000 this check, only $1,500 of that check is still under the base, so Social Security tax applies to $1,500, not the full $4,000. Enter your year-to-date wages above and the calculator handles that split for you. Medicare keeps applying to your full gross with no cap.
Additional Medicare Tax for high earners
On top of the 1.45% Medicare tax, high earners pay an extra 0.9% on wages above a threshold: $200,000 for single or head of household, $250,000 for married filing jointly, and $125,000 for married filing separately. These thresholds are set by statute and have not changed since 2013.
There is a wrinkle worth knowing. Your employer must start withholding the extra 0.9% once your wages pass $200,000 in a year, regardless of your filing status, because payroll cannot see a spouse's income. The filing-status thresholds apply when you reconcile on Form 8959 with your return. A married-filing-jointly couple may owe more against their combined income, while a married-filing-separately worker may have less withheld than the true bill. This calculator withholds at $200,000 so it matches what actually leaves a paycheck, and employers never match the 0.9%.
FICA vs. income tax, and where FICA fits in your take-home
FICA is separate from federal and state income tax. It is a flat payroll tax with its own rates and caps, and it does not use tax brackets or a standard deduction. The take-home figure this tool shows is your pay after FICA only, still before income tax.
For the full picture, run the take-home pay calculator to see net pay after every tax. If you would rather work backward from a target take-home, the net-to-gross calculator does that, and the bonus tax calculator handles a supplemental payment. ClockWage44 works out FICA on every shift automatically, so you never have to rebuild it from a pay stub.
Frequently Asked Questions
Common questions about fica tax calculator
What is FICA tax?
FICA (the Federal Insurance Contributions Act) is the payroll tax that funds Social Security and Medicare. For employees in 2026 it is 6.2% for Social Security plus 1.45% for Medicare, 7.65% total, withheld from your paycheck. Your employer pays a matching 7.65%.
How much is FICA tax in 2026?
The employee rate is 7.65% of wages: 6.2% Social Security (up to the $184,500 wage base) and 1.45% Medicare (on all wages). High earners pay an extra 0.9% Medicare on wages above $200,000. See how it lands on your net pay with the take-home pay calculator.
What is the Social Security wage base for 2026?
It is $184,500, up from $176,100 in 2025. Once your year-to-date wages reach $184,500, no more Social Security tax comes out for the rest of 2026. The most an employee pays in Social Security tax in 2026 is $11,439.00.
Is there a limit on Medicare tax?
No. Unlike Social Security, Medicare's 1.45% applies to every dollar of wages with no cap. High earners actually pay an additional 0.9% on wages above $200,000.
What is the Additional Medicare Tax and who pays it?
It is a 0.9% surtax on wages above a threshold: $200,000 (single or head of household), $250,000 (married filing jointly), or $125,000 (married filing separately). Your employer must start withholding it once your wages pass $200,000 in a year, regardless of filing status, and reconciliation happens on Form 8959. Employers do not match this 0.9%.
Does my employer pay FICA too?
Yes. Your employer matches your 6.2% Social Security and 1.45% Medicare (7.65% total). The only piece they do not match is the 0.9% Additional Medicare Tax on high earners.
How is FICA different for self-employed people?
Self-employed workers pay both halves under SECA: 12.4% Social Security and 2.9% Medicare (15.3% total) on 92.35% of net self-employment earnings, subject to the same $184,500 Social Security cap. You can deduct the employer-equivalent half on your return. This calculator covers the W-2 employee case.
Does a 401(k) contribution reduce my FICA tax?
No. Traditional 401(k) contributions lower your income tax but are still subject to Social Security and Medicare tax, which is why "gross pay" here is true gross. Section 125 cafeteria-plan benefits (like pre-tax health premiums and HSA contributions through payroll) are the exception and are FICA-exempt. See the 401(k) paycheck impact calculator for the income-tax side.