FICA Tax Rates for 2026
| Tax | Employee | Employer | Wage limit |
|---|---|---|---|
| Social Security | 6.2% | 6.2% | First $184,500 |
| Medicare | 1.45% | 1.45% | No limit |
| Additional Medicare Tax | 0.9% | 0% | Over $200,000 |
| Total FICA | 7.65% | 7.65% |
The Social Security Administration set the 2026 wage base at $184,500. Wages above it pay Medicare only. The Additional Medicare Tax applies above $200,000 for single filers and $250,000 for married couples filing jointly.
How to Calculate FICA Tax
FICA = 6.2% × min(wages, $184,500) + 1.45% × wages + 0.9% × wages over $200,000
FICA applies to gross wages minus Section 125 deductions such as health insurance premiums. A traditional 401(k) contribution does not lower FICA wages.
| Wages | Social Security | Medicare | Total FICA |
|---|---|---|---|
| $40,000 | $2,480 | $580 | $3,060 |
| $65,000 | $4,030 | $942.50 | $4,972.50 |
| $100,000 | $6,200 | $1,450 | $7,650 |
| $184,500 | $11,439 | $2,675.25 | $14,114.25 |
| $250,000 | $11,439 | $4,075 | $15,514 |
FICA for Self Employed Workers
Self-employed workers pay both halves of FICA, 15.3%, as self-employment tax on 92.35% of net profit. Half of the self-employment tax is deductible from income on Form 1040.
The Self Employment Tax Calculator adds federal income tax and quarterly payments.
Social Security Tax and the 2026 Wage Base
Social Security tax is 6.2% of wages up to $184,500, so the most one employee pays in 2026 is $11,439. Medicare keeps going on every dollar above the cap.
| Wages (single) | Social Security | Medicare + 0.9% | Total FICA | Share of wages |
|---|---|---|---|---|
| $150,000 | $9,300 | $2,175 | $11,475 | 7.65% |
| $184,500 | $11,439 | $2,675.25 | $14,114.25 | 7.65% |
| $220,000 | $11,439 | $3,370 | $14,809 | 6.73% |
| $300,000 | $11,439 | $5,250 | $16,689 | 5.56% |
Each employer withholds Social Security on its own wages. A worker with two jobs whose combined pay passes $184,500 has too much taken out and claims the excess as a credit on the federal return.
FICA Tax per Paycheck
FICA per paycheck is 7.65% of each paycheck's taxable gross until the year's wages reach the Social Security cap. The yearly $4,972.50 on a $65,000 salary splits like this:
| Pay schedule | Gross per paycheck | Social Security | Medicare | FICA per paycheck |
|---|---|---|---|---|
| Weekly | $1,250 | $77.50 | $18.13 | $95.63 |
| Biweekly | $2,500 | $155 | $36.25 | $191.25 |
| Semi-monthly | $2,708.33 | $167.92 | $39.27 | $207.19 |
| Monthly | $5,416.67 | $335.83 | $78.54 | $414.38 |
A pre-tax health premium taken from the check lowers FICA on that check; a 401(k) deferral leaves it unchanged.
Additional Medicare Tax of 0.9%
The Additional Medicare Tax is an extra 0.9% employee tax on wages above $200,000 single, $250,000 married filing jointly or $125,000 married filing separately. Employers pay no matching share.
A single employee earning $220,000 pays $180 of Additional Medicare Tax on the $20,000 above the line, for total FICA of $14,809.
Payroll must start the 0.9% once one employee's wages pass $200,000 in the year, whatever the filing status. A married worker whose joint wages stay under $250,000 gets that withholding back through Form 8959 on the tax return.
FICA Tax Rate by Year
The employee FICA rates have stayed at 6.2% for Social Security and 1.45% for Medicare since 1990. What changes every year is the Social Security wage base, which follows national wage growth.
| Year | Wage base | Most Social Security tax per employee |
|---|---|---|
| 2024 | $168,600 | $10,453.20 |
| 2025 | $176,100 | $10,918.20 |
| 2026 | $184,500 | $11,439 |
Two exceptions stand out. Employee Social Security was cut to 4.2% for 2011 and 2012 only. The 0.9% Additional Medicare Tax began in 2013 under the Affordable Care Act.
What Is Exempt From FICA
Pay is exempt from FICA when it goes through a Section 125 cafeteria plan or the worker belongs to an exempt group.
- Cafeteria plan items: pre-tax health, dental and vision premiums, HSA contributions through payroll, and dependent care FSA contributions.
- Students: students employed by the school or college where they are enrolled and attending classes.
- Some visa holders: nonresident aliens on F-1, J-1, M-1 or Q visas, for work allowed by the visa.
A $3,000 pre-tax health premium on a $65,000 salary lowers FICA to $4,743, saving $229.50 a year.
FICA vs Federal Income Tax
FICA is a flat tax from the very first dollar of wages, while federal income tax starts only after the standard deduction and climbs through brackets.
At $65,000, a single employee pays $4,972.50 of FICA and $5,620 of federal income tax. At $30,000, FICA is $2,295 and federal income tax is just $1,420, so lower earners often pay more FICA than income tax.
Credits such as the Child Tax Credit reduce income tax only. The Federal Income Tax Calculator works out the income tax side.
Frequently Asked Questions
What is the total FICA tax rate?
The total FICA tax rate is 15.3%: 7.65% from the employee and 7.65% from the employer. Each half is 6.2% Social Security and 1.45% Medicare.
How do you calculate FICA tax?
You calculate FICA tax by multiplying wages by 6.2% up to $184,500 and by 1.45% on all wages. $65,000 of wages pays $4,972.50.
Is there a limit on FICA tax?
Yes. Social Security tax stops at $184,500 of 2026 wages. Medicare tax has no limit and adds 0.9% above $200,000.
How is FICA taxed?
FICA is taxed as a flat percentage withheld from each paycheck: 6.2% for Social Security up to the wage base and 1.45% for Medicare with no cap. The employer sends your share and its matching share to the IRS together.
How much FICA comes out of a $1,000 paycheck?
$76.50 of FICA comes out of a $1,000 paycheck: $62 Social Security and $14.50 Medicare.
What is the maximum Social Security tax for 2026?
The maximum is $11,439 per employee, 6.2% of the $184,500 wage base. The employer pays the same amount again.
Can I get FICA tax refunded?
Usually no. FICA is not refunded like income tax; the main exception is Social Security over-withheld because two or more employers together paid you more than $184,500.
Is FICA tax deductible?
Not for employees: FICA withheld from wages is not deductible. Self-employed people deduct half of their self-employment tax on Form 1040.