Social Security & Medicare
2026 FICA Tax Calculator
Estimate employee withholding and employer payroll tax for Social Security and Medicare using 2026 federal rates.
Employee withholding
Total employee FICA
$244.80
The estimated amount withheld from this paycheck for Social Security and Medicare taxes.
- Social Security tax
- $198.40
- Medicare tax
- $46.40
- Additional Medicare tax
- $0.00
- Employer Social Security
- $198.40
- Employer Medicare
- $46.40
- Total employer FICA
- $244.80
Transparent math
How this estimate was built
- 1
Find Social Security-taxable wages
$3,200.00 of this paycheck remains subject to Social Security tax after considering prior 2026 wages.
- 2
Calculate Medicare taxes
$46.40 in regular Medicare tax plus $0.00 in Additional Medicare Tax.
- 3
Separate employee and employer shares
$244.80 is the employee estimate. The employer separately contributes an estimated $244.80; that employer share is not withheld from take-home pay.
What is FICA tax?
FICA is the Federal Insurance Contributions Act. For most covered wages, it consists of Social Security and Medicare taxes withheld from an employee, plus matching employer amounts.
For 2026, the employee Social Security rate is 6.2% on covered wages up to $184,500. The employee Medicare rate is 1.45% with no wage-base limit. Employers generally match those amounts. Employers also withhold an additional 0.9% Medicare tax after paying an employee more than $200,000 during the calendar year; that additional amount has no employer match.
- Social Security applies only up to the annual wage base.
- Regular Medicare applies to all covered wages.
- The employer share is a business payroll cost and is not subtracted from employee pay.
Employee versus employer FICA
The employee portion reduces take-home pay. The employer portion is paid separately by the employer, so it helps explain the total payroll cost of a job but should not be deducted again from the employee's check.
Self-employment tax follows related but different rules and adjustments. This payroll calculator is designed for employee and employer wage-tax estimates, not a self-employed tax return.
Frequently asked questions
About this 2026 fica tax calculator
What is the 2026 Social Security wage base?
The 2026 Social Security wage base is $184,500. Covered wages above that annual amount are not subject to the 6.2% Social Security tax.
Is there a Medicare wage cap?
No. The regular 1.45% employee Medicare tax applies to all covered wages. Additional Medicare withholding can apply after an employer pays an employee more than $200,000 in a calendar year.
Does the employer FICA share reduce my paycheck?
No. The employer generally pays its matching share separately. Only the employee share is withheld from the employee's wages.
Read the calculation methodology and official sources.