What is FICA tax exactly?

FICA (Federal Insurance Contributions Act) funds Social Security and Medicare. Employees pay 6.2% Social Security (up to the annual wage base — $176,100 in 2026) plus 1.45% Medicare (no cap), totaling 7.65%. Your employer pays a matching 7.65%. Self-employed people pay both halves as SE tax: 15.3%.

Why did Social Security tax disappear from my paycheck late in the year?

You hit the wage base. Once year-to-date wages pass $176,100 (2026), the 6.2% Social Security tax stops for the rest of the year — that's an instant 6.2% raise on remaining checks. Medicare never stops, and the extra 0.9% additional Medicare actually kicks in above $200K.

How does the additional Medicare tax work?

An extra 0.9% applies to wages above $200,000 (single/head of household) or $250,000 (married filing jointly). Quirk: employers must start withholding it once YOUR wages at that employer pass $200K regardless of filing status, so married dual-earners can be under- or over-withheld and settle up at filing.

Why do self-employed people pay double?

W-2 workers split FICA with their employer (7.65% each). Self-employed people are both parties, so they owe 12.4% Social Security + 2.9% Medicare = 15.3%. Two softeners: SE tax applies to 92.35% of net profit, and half the SE tax is deductible against income tax.

Does FICA apply to bonuses, 401(k) contributions, or health premiums?

Bonuses: yes — FICA applies to supplemental wages. Traditional 401(k) contributions: yes — they dodge income tax but NOT FICA. Pre-tax health insurance premiums under a Section 125 cafeteria plan: no — they're exempt from both income tax and FICA, which makes them one of the few true payroll-tax shelters. HSA contributions through payroll also escape FICA.

Money & Finance · Free tool

FICA Tax Calculator

Estimate Social Security and Medicare taxes for W-2 or self-employed income with 2026 rules. Free online tool, no sign-up.

Updated June 2026

Wage / SE income ($)Worker typeFiling status

Total FICA / SE

$6,503

7.65% of gross

Per month

$542

Set aside this much each month

Per biweekly check

$250

26 paychecks per year

Breakdown

Tax	Rate	Base	Amount
Social Security (OASDI)	6.2%	capped at $176,100	$5,270
Medicare (HI)	1.45%	no cap	$1,233

Heads up: uses 2026 figures — SS wage base $176,100, additional Medicare thresholds $200k single / $250k married. Doesn’t include federal income tax, state tax, or local payroll taxes. Use the tax bracket visualizer for income tax.

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What it does

Calculate Social Security and Medicare withholding for any wage or self-employment income. Uses the 2026 IRS wage base ($176,100) and the additional Medicare thresholds for single ($200k) and married filers ($250k). Self-employed mode applies the full 12.4% + 2.9% SE tax and shows the half-deductible amount.

Runs entirely in your browser — no upload, no account. Pair with the tax bracket visualizer for federal income tax.

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Example input & output

Input

Income: $85,000
Worker type: W-2 employee
Filing status: Single

Output

Social Security: $5,270
Medicare: $1,233
Total FICA: $6,503 (7.65% of gross)
Per month: $542 · Per biweekly check: $250

Your employer pays a matching $6,503 on top — the same income as self-employment would owe both halves (≈$13,005 before the half-SE-tax deduction).

How to use it

Enter wage or SE income.
Pick W-2 or self-employed.
Set filing status (matters above the additional-Medicare threshold).
Read total, monthly, and per-paycheck amounts.

How it works

Two flat taxes with different bases. Social Security: 6.2% × min(income, $176,100) — it stops at the 2026 wage base. Medicare: 1.45% × income with no cap, plus an extra 0.9% on income above $200,000 (single) or $250,000 (married filing jointly). Self-employed mode doubles both base rates (12.4% + 2.9%) because you pay the employer half too, and shows the half that’s deductible against income tax.

Common mistakes when using this tool

Treating 7.65% as your whole tax rate. FICA is on top of federal and state income tax — it’s the floor, not the total.
Entering net business profit incorrectly. SE tax applies to 92.35% of net self-employment earnings on the actual tax form; this tool applies the rates to what you enter, so use net profit and treat the result as a close planning estimate.
Forgetting the employer match in 1099-vs-W-2 math. A 1099 rate must run roughly 7.65% higher just to break even on payroll tax alone, before benefits.

When to use this tool

You want just the payroll-tax piece — Social Security and Medicare — isolated from income tax.
Self-employment income where the full 15.3% SE tax applies and you need to budget for it.
Income near $176,100 (the 2026 wage base) or $200K/$250K (additional Medicare thresholds), where the marginal math changes.

When not to use it

Full take-home pay estimates — this excludes federal/state income tax; use the paycheck calculator.
Multiple W-2 jobs — each employer withholds Social Security independently, so you can overpay and reclaim the excess at filing; the tool models one income stream.
Income types exempt from FICA: most rental income, dividends, capital gains, and S-corp distributions (only S-corp salary is subject).

Common use cases

Checking your paystub's Social Security and Medicare lines against what the law says they should be.
Freelancers estimating the SE-tax slice of quarterly estimated payments.
Comparing the FICA hit of a W-2 offer vs an equivalent 1099 contract rate.
High earners verifying when the 6.2% Social Security tax stops mid-year (the wage base cap).

Frequently asked questions

What is FICA tax exactly?: FICA (Federal Insurance Contributions Act) funds Social Security and Medicare. Employees pay 6.2% Social Security (up to the annual wage base — $176,100 in 2026) plus 1.45% Medicare (no cap), totaling 7.65%. Your employer pays a matching 7.65%. Self-employed people pay both halves as SE tax: 15.3%.
Why did Social Security tax disappear from my paycheck late in the year?: You hit the wage base. Once year-to-date wages pass $176,100 (2026), the 6.2% Social Security tax stops for the rest of the year — that's an instant 6.2% raise on remaining checks. Medicare never stops, and the extra 0.9% additional Medicare actually kicks in above $200K.
How does the additional Medicare tax work?: An extra 0.9% applies to wages above $200,000 (single/head of household) or $250,000 (married filing jointly). Quirk: employers must start withholding it once YOUR wages at that employer pass $200K regardless of filing status, so married dual-earners can be under- or over-withheld and settle up at filing.
Why do self-employed people pay double?: W-2 workers split FICA with their employer (7.65% each). Self-employed people are both parties, so they owe 12.4% Social Security + 2.9% Medicare = 15.3%. Two softeners: SE tax applies to 92.35% of net profit, and half the SE tax is deductible against income tax.
Does FICA apply to bonuses, 401(k) contributions, or health premiums?: Bonuses: yes — FICA applies to supplemental wages. Traditional 401(k) contributions: yes — they dodge income tax but NOT FICA. Pre-tax health insurance premiums under a Section 125 cafeteria plan: no — they're exempt from both income tax and FICA, which makes them one of the few true payroll-tax shelters. HSA contributions through payroll also escape FICA.

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