What Is FICA?
FICA is the payroll tax that funds Social Security and Medicare. On your pay stub it is the Social Security line at 6.2% of your wages and the Medicare line at 1.45%, which together take 7.65% of a typical worker's pay. It is separate from federal income tax and is withheld from every paycheck. You can see FICA broken out alongside your other taxes in the free paycheck calculator.
Quick answer: in 2026, FICA is 6.2% Social Security on wages up to $184,500 plus 1.45% Medicare on all wages. High earners add a 0.9% Medicare surtax above $200,000 (single) or $250,000 (married filing jointly).
The two parts of FICA
FICA stands for the Federal Insurance Contributions Act, and it is really two taxes bundled together on your wages:
| Tax | Rate (2026) | Applies to |
|---|---|---|
| Social Security | 6.2% | Wages up to $184,500 |
| Medicare | 1.45% | All wages, no cap |
| Additional Medicare | 0.9% | Wages over $200,000 / $250,000 |
The calculator applies these exact rates to your gross wages, then shows the combined FICA amount in your paycheck breakdown.
The Social Security wage base
Social Security tax only applies up to an annual wage base, which is $184,500 for 2026. You pay 6.2% on every dollar up to that cap and nothing on wages above it. At the cap, the most Social Security tax a worker pays for the year is $11,439 (6.2% of $184,500). Medicare has no such ceiling, so the 1.45% keeps applying no matter how much you earn.
The additional Medicare tax
Higher earners pay an extra 0.9% Medicare tax on wages above a threshold: $200,000 for single and head-of-household filers, and $250,000 for married filing jointly. Only the wages above the threshold are subject to the surtax. The calculator adds this 0.9% automatically once your wages cross the line for your filing status, so the Medicare portion of your FICA rises for top earners.
Who pays FICA
For a regular employee, the 6.2% and 1.45% shown above are your share, withheld from your paycheck. Your employer pays a matching amount separately, so it never appears on your check. The additional 0.9% Medicare tax is paid by the employee only; employers do not match that piece. Self-employed people cover both the employee and employer shares themselves, which is why self-employment carries a heavier payroll tax load. This calculator estimates the employee side that comes out of your wages, not the employer or self-employment portions.
FICA is not your income tax
It is easy to lump all withholding together, but FICA and federal income tax are different. FICA is a flat set of rates that fund specific programs and apply from your first dollar of wages. Federal income tax is progressive, is reduced by the standard deduction, and depends on your filing status. Because FICA stacks on top of income tax, your total withholding is usually higher than your income-tax bracket alone. See the full paycheck guide for how the two combine, or why your paycheck is smaller than your salary.
See FICA in your pay: the free paycheck calculator shows your Social Security and Medicare taxes next to federal and state tax, for any salary or hourly wage.
More guides
- How your paycheck is calculated (2026)
- Why is my paycheck smaller than my salary?
- Paycheck calculator FAQ
- Take-home pay by state
General information, not tax, legal, or financial advice. Rates shown are 2026 figures used by this calculator. Confirm details with a tax professional.
← Back to the calculator