2026 FICA Tax Rates & Social Security Wage Base

2026 federal snapshot

For covered employee wages in 2026, Social Security is generally 6.2% for the employee and 6.2% for the employer, up to $184,500. Regular Medicare is generally 1.45% for each side with no wage cap. Additional Medicare withholding is an employee-only amount and has no employer match.

Calculate 2026 employee and employer FICA

2026 FICA rates and limits

Payroll tax	Employee	Employer	2026 limit or trigger
Social Security	6.2%	6.2%	$184,500 wage base
Medicare	1.45%	1.45%	No wage-base limit
Additional Medicare withholding	0.9%	No match	Employer withholds after wages paid exceed $200,000

Below the Social Security wage base and before Additional Medicare applies, the employee rate is generally 7.65% and the employer rate is generally another 7.65%. The employee and employer amounts are separate: an employer’s matching share is not withheld from the employee’s check.

What the Social Security wage base means

The Social Security contribution and benefit base limits the covered wages subject to Social Security tax during the calendar year. The Social Security Administration lists the 2026 base as $184,500. At the 6.2% rate, the maximum 2026 employee Social Security tax from one wage base is $11,439.00. The employer maximum is generally the same for those wages.

Payroll needs year-to-date Social Security wages to know how much of the next paycheck remains under the base. Once an employer has paid covered wages at or above the limit, it generally stops Social Security withholding for later 2026 wages from that employer. Medicare withholding continues because regular Medicare has no wage cap.

Two examples of the 2026 calculation

$100,000 of covered wages

Employee Social Security: $100,000 × 6.2% = $6,200
Employee Medicare: $100,000 × 1.45% = $1,450
Total employee FICA in this example: $7,650

The employer generally pays a separate $7,650 matching amount. Federal income tax and other deductions are not included.

A paycheck crossing the wage base

Assume prior 2026 Social Security wages are $180,000 and the next covered paycheck is $10,000. Only $4,500 remains under the wage base.

Employee Social Security: $4,500 × 6.2% = $279
Employee Medicare: $10,000 × 1.45% = $145
Base employee FICA on that paycheck: $424

These examples assume all stated wages are subject to both taxes, one employer’s year-to-date wages are known, and Additional Medicare does not apply. Actual taxable wages can differ from gross pay because payroll classifications and exclusions vary.

Additional Medicare: withholding trigger versus tax threshold

An employer must begin withholding an additional 0.9% in the pay period when wages it pays to one employee exceed $200,000 for the calendar year. It continues for the rest of that year. The employer does not match this additional amount. IRS Topic 751 explains the payroll-withholding rule.

That fixed employer trigger is not the same as every individual’s final Additional Medicare Tax threshold. IRS Topic 560 lists filing-status thresholds of $250,000 for married filing jointly, $125,000 for married filing separately, and $200,000 for other filing statuses. Wages, certain railroad compensation, and self-employment income can affect the final calculation.

NetPayKit models the employer withholding trigger using wages paid and year-to-date Medicare wages. It does not calculate an individual’s final Additional Medicare Tax across spouses, employers, railroad compensation, or self-employment income.

What happens with more than one employer?

Each employer generally applies Social Security withholding to the wages it pays without combining wages from another employer. If total Social Security tax withheld across two or more employers is above the annual maximum, IRS Topic 608 says an employee may be able to claim the excess as a credit on the federal income tax return. If a single employer withheld too much, the correction process is different and starts with that employer.

NetPayKit’s year-to-date input is intended to model one employment record. It does not determine a tax-return credit for excess withholding across employers.

FICA is separate from federal income tax withholding

Form W-4 entries change federal income tax withholding; they do not change the statutory FICA rates. A paycheck can therefore show little or no federal income tax while still showing Social Security and Medicare withholding. Read the 2026 Form W-4 guide for the income-tax side of a paycheck estimate.

Limits of this guide and calculator

They estimate employee and employer FICA on wages; they do not calculate self-employment tax or railroad retirement tax.
They do not determine whether particular compensation is covered or excluded from Social Security or Medicare wages.
They do not calculate a final Additional Medicare Tax liability across all income sources and spouses.
They do not include federal income tax, state payroll programs, benefits, or other deductions unless a separate calculator expressly says so.

Use the result as a planning estimate and compare it with payroll records. For an employment-tax filing, correction, or eligibility question, follow IRS guidance or consult a qualified payroll or tax professional.

Official IRS and SSA sources

Sources were reviewed on August 13, 2026. Rates and wage bases can change by year; follow the linked agency pages for later developments.

Frequently asked questions

What is the 2026 Social Security wage base?

The 2026 Social Security contribution and benefit base is $184,500. The 6.2% employee and employer Social Security tax generally applies only to covered wages up to that annual amount.

Does Medicare tax stop at $184,500?

No. The regular 1.45% employee and employer Medicare tax has no wage-base limit. Additional Medicare Tax withholding may also apply to employee wages above the employer withholding threshold.

Does Form W-4 change FICA withholding?

No. Form W-4 controls federal income tax withholding. It does not change the statutory Social Security or Medicare rates applied to covered wages.

2026 FICA tax rates and wage base